Retrospective authorisation
Source: gov.uk (2025-08-04)

Provides guidance for when a retrospective authorisation can be applied for.

In exceptional circumstances only, you can apply for authorisation after you’ve imported your goods. This is called a retrospective authorisation.

HMRC will only authorise you if you’ve not been given a retrospective authorisation in the last 3 years.

You’ll need to show HMRC records that prove that:
- the goods are eligible
- you have a business need
- you have followed the Temporary Admission procedure
You’ll also need to send us a:
- letter saying why you need this type of authorisation and the details of the exceptional circumstances that apply
- list of imports you want to include in the retrospective period
The maximum period for a retrospective authorisation is 12 months before the date you apply.

If you’re asking to retrospectively renew an expired authorisation, a retrospective authorisation can be backdated to the date that the previous authorisation expired.

To apply for a retrospective authorisation, you need to have a sign in details. If you do not have sign in details, you can create them the first time you apply.

You can apply online for full retrospective authorisation (https://www.tax.service.gov.uk/digital-forms/form/application-for-temporary-admission/draft/guide).

If you cannot do this online, you can use the print and post form to apply for full retrospective authorisation (https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_C/1.0/BRSP5&template=SP5.xdp). As you cannot save your progress, you may want to get all your information together before you start.

An authorisation can be backdated no longer than one year before the date on which the application was received by HMRC. Requests for retrospective authorisation are considered on a case by case basis. The trader must state why they require this type of authorisation and be able to provide sufficient evidence if requested by HMRC. If an authorisation holder does not renew their authorisation prior to expiry, they will need to contact the supervising office to explain why they were unable to renew their authorisation earlier, including any exceptional circumstances.

To be granted a retrospective authorisation all the following conditions must be met:
- there is a proven economic need
- there are exceptional circumstances
- the application is not related to an attempt to avoid duty liability or other charges
- all of the requirements of the procedure are met
- where appropriate, the goods can be identified for the period involved
- accounts and records are adequate to control the procedure
- the trader has not had a retroactive authorisation for Temporary Admission within three years of the date on which the application was accepted
If a retrospective authorisation is approved, the trader is required to ensure that records and other documentation reflect any grant of retrospective authorisation. This could include amendments or withdrawal of previous customs declarations.

Retrospective authorisations are not available when declaring goods to TA using an authorisation by declaration, oral declaration or a declaration by conduct.