22 July 2021 
Andrea Marshall, Tax Specialist
Message received from HMRC:
At the start of the year there was an issue across all PVA traders where the January statements were not visible, then when they did appear on the system, they held February’s data. These statements were re-produced in March with the correct information on the PVA dashboard, so under January I believe there are 3 separate statements but one should have the correct data and show the correct dates.
Here is a link to the guidance that can be shared with the trader- https://www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat#access
The guidance explains how to access the statements and the most pertinent section reads ‘Use the most recent statements to review your January 2021 and February 2021 returns. In most cases there should be one statement headed February 2021. For January 2021, you will see up to 3 statements, so you should use the one showing an April 2021 production date.’ The January statement may also be held under the March section of the Dashboard.
