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How do I get a copy of a C79?

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We have some import VAT tax dated from October 2020 that we have been told we can reclaim the VAT on with a C79.  However we have not received one.  Where/how can we get a copy of a C79 ? (We have an EORI number).  We have logged into our VAT account but can’t see any C79s.

If we can’t get a copy can we use alternative evidence to claim back the VAT?

Many thanks.

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By GR
20th Mar 2021 09:45

I think you need to get it from the shipping company/courier company dealing with the delivery.

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Replying to GR:
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By lionofludesch
20th Mar 2021 14:47

GR wrote:

I think you need to get it from the shipping company/courier company dealing with the delivery.

No - HMRC issue them.

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By Wanderer
20th Mar 2021 10:46

It won't come from the shipping company / courier.

HMRC wrote:
8.10 Lost or missing certificates
We keep for a period of 6 years, microfiche copies of all monthly certificates issued. You can get replacements of lost or missing certificates from:

HMRC
VAT Central Unit Microfilm Section
8th Floor
Alexander House
Victoria Avenue
Southend-on-Sea
SS99 1AU
You need to request them in writing, by faxing your request to fax number 03000 594271 on business headed paper, quoting your VAT registration number and the months for which replacement is required. Replacement certificates will be issued to your VAT-registered address. Duplicates take approximately 2 to 3 weeks to issue.

Before you request replacement certificates, you need to be sure that a certificate should have been issued (see paragraph 8.6).

VAT Central Unit Microfilm Section cannot answer general queries about certificates. You should contact VAT: general enquiries.

If there is not enough time for you to get a replacement certificate before your VAT Return is due, contact HMRC to arrange use of alternative evidence or estimation of input tax.

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By Truthsayer
20th Mar 2021 11:19

'faxing your request' Welcome to 1983!

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By Hugo Fair
20th Mar 2021 16:53

You'd think ... but only last month I needed to give an instruction to a Turkish bank and (in these Covid times) the only instruction confirmation that they'd accept was a (wet) signature on a document that had to be faxed to them. Attachments via email (or WhatsApp etc) were suggested by me and refused - only a fax would do! Fortunately I've not moved for over 45 years and so know almost all the local businesses, which helped me identify one with an elderly but working fax m/c ... and with a slight bending of lockdown rules all was resolved.

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Replying to Truthsayer:
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By ChrisKM
22nd Mar 2021 11:28

Truthsayer wrote:

'faxing your request' Welcome to 1983!

I have a client who a few years back had to do down this route, but they couldn't get their faxes to go through to that number. So they phoned HMRC, who advised them to write to that address and tell them their fax machine wasn't working.

They didn't bother.

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By lionofludesch
22nd Mar 2021 11:55

ChrisKM wrote:

Truthsayer wrote:

'faxing your request' Welcome to 1983!

I have a client who a few years back had to do down this route, but they couldn't get their faxes to go through to that number. So they phoned HMRC, who advised them to write to that address and tell them their fax machine wasn't working.

They didn't bother.

Is the problem that HMRC don't have a fax machine any more but haven't updated their advice ?

Just use alternative evidence.

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Replying to lionofludesch:
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By [email protected]
22nd Mar 2021 13:24

Hi, Many thanks for all the responses. Very helpful. Does anyone know what alternative evidence would be acceptable to HMRC? We have a tax invoice from the shipping and forwarding company with the import vat on. Would that be considered sufficient alternative evidence?

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By lionofludesch
22nd Mar 2021 13:33

clareshaw72-AT-gmail.com wrote:

Hi, Many thanks for all the responses. Very helpful. Does anyone know what alternative evidence would be acceptable to HMRC? We have a tax invoice from the shipping and forwarding company with the import vat on. Would that be considered sufficient alternative evidence?

I'd use it. And I would record my attempts to contact HMRC (even if it's just a letter, I think you have to show willing by taking some sort of action).

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Replying to [email protected]:
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By jonharris999
22nd Mar 2021 14:00

I think by the letter of the law, not that I've looked it up, the C79 is the only thing that would get you through an inspection.

I've requested copies several times over the years and not had a problem.

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By lionofludesch
22nd Mar 2021 14:03

jonharris999 wrote:

I think by the letter of the law, not that I've looked it up, the C79 is the only thing that would get you through an inspection.

If you had an inspection.

I'm not against trying. If I got no response, I'd claim based on the evidence I had.

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By GR
20th Mar 2021 19:09

Actually, I think HMRC will post the C79 to the address that they hold for you (probably your address for VAT purposes).

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Replying to GR:
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By jonharris999
22nd Mar 2021 07:36

+1, just write and ask them.

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