VAT: New guidance on using postponed VAT accounting

HMRC has published (on 28 November 2025) a collection of new guidance on postponed VAT accounting (PVA).

The guidance covers what a business needs to do if it is using PVA to account for import VAT on its VAT returns.

The publication brings together all PVA guidance, giving detailed information about:

• Check when you can account for import VAT on your VAT Return
• Complete your VAT Return to account for import VAT
• Get your postponed import VAT statement
• Understanding your monthly postponed import VAT statements
• Manage your import duties and VAT accounts