Due to the Coronavirus (COVID-19) pandemic, applications should be made by email and a supporting copy sent by post, until further notice.
You need to complete and send the simplified accounting application form and the questionnaire (ODT, 42.7KB).
HMRC will usually send you a decision within 120 days, but will send you an acknowledgement if they cannot.
You must maintain a guarantee to cover import, excise duties and import VAT until you’re approved.
If your business has more than one deferment account number you must apply for simplified accounting on each account.
If you do not get approval, you can reapply at any time.
Source Credit – HMRC
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