Submit an Import One Stop Shop VAT return as an intermediary on behalf of your client

Processing time

HMRC will issue you a reminder 10 days after the date you should have submitted your client’s return by. You will have 10 days from when we send this reminder to submit your client’s return or payment. If you miss this deadline for a client for 3 consecutive periods, you and all your client’s will be excluded from the scheme. This means your registration as an intermediary and all your client’s registrations will be automatically cancelled. You may also need to pay a penalty, interest or both. You and the client whose returns you have not filed will be excluded from the scheme for 2 years (this is known as the quarantine period). Your other clients will not be subject to the 2 year quarantine period and can register for the scheme direct (if eligible) or through a different intermediary. This exclusion will take effect on the first day following the exclusion decision and will last for a minimum of 2 years.