HMRC Update – phased move to Customs Declaration Service

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Updating your address digitally when you move home, phased move to Customs Declaration Service for exports, guidance for first-time Self-Assessment filers.

Moving home – clients can update their address digitally

August is the most popular time for house moves. Moving can be a busy time with lots to consider, and HMRC don’t want customers to miss out on money they’re entitled to and/or any actions they need to take.

So, they’re making it quicker and easier for customers to tell HMRC when they change their address on GOV.UK or through the HMRC app.

Following recent improvements to the online service, customers can now update their address within minutes and get instant confirmation to reassure them that it’s done, with no need to call.  

Please remind your networks that, if they move home, they can easily and quickly update HMRC with their new address online or on the app.

Phased move to Customs Declaration Service for exports

There will be a phased approach to the deadline to move to the Customs Declaration Service (CDS) for exports.   ​

​Some businesses may still be able to start making export declarations through CDS by Thursday 30 November 2023. Businesses will be contacted by HMRC or their software developer with further support if this option is available to them.  

​All other export declarations should be made on CDS by Saturday 30 March 2024. ​

​This decision was taken in consultation with industry trade partners to allow businesses more time to prepare and to ensure the IT system is thoroughly tested. More information about the phased approach to CDS migration is available on GOV.UK.​

​HMRC will continue to provide guidance about the Customs Declaration Service to support businesses making declarations through CDS, and this information is available on GOV.UK.​

Guidance for first-time Self Assessment filers

HMRC is reminding individuals who need to submit a tax return for the first time, or who no longer need to because their circumstances have changed, to tell them by the 5 October 2023.

They can use the free online tool on GOV.UK to check if they need to complete a tax return for 6 April 2022 to 5 April 2023 tax year.

Guidance on whether they need to complete a Self Assessment tax return this year, including information about how to register for Self Assessment and what they’ll need to do if they stop being self-employed is available on GOV.UK.

Please encourage your networks to check whether they need to file a tax return, and if they do to register by 5 October.

New Alcohol Duty rates and reliefs were introduced on 1 August 2023

Changes to the Alcohol Duty structure, which include new rates and reliefs, have been in place since 1 August 2023. Here are the main changes:

  • A Small Producer Relief, which supports smaller producers of alcoholic products with a discounted rate of duty
  • A reduced rate for draught products, also known as Draught Relief, which supports the hospitality industry by charging a separate, lower rate of duty on qualifying draught products
  • Transitional arrangements for producers and importers of some wine products, which supports those businesses with moving to the new method of calculating duty on their products.

Small producers of alcoholic products can also use the Small Producer Relief calculator to work out how much duty they need to pay on GOV.UK.

Your networks can read more about the Alcohol Duty changes in English and Welsh on GOV.UK. Email updates, videos and webinar recordings for Alcohol Duty are also available on GOV.UK.

AAT Comment offers news and opinion on the world of business and finance from the Association of Accounting Technicians.

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