We are a freight forwarder that arranges Customs Clearance for our clients. We invoice clients the import Vat/Duty amounts and then arrange payment on their behalf to HMRC by a daily CHAPS payment in order to clear the cargo. We also have a deferment account with HMRC that is debited once a month for the deferred VAT/Duty we have accumulated that is not paid to HMRC via bank transfer. The goods then clear of Customs either by the CHAPS payment or our deferment account. Within SAGE 50, my problem is in relation to the Profit/Loss + the Balance Sheet and where these transactions lie within it. Import VAT/Duty is not currently included in our VAT Return and neither are the corresponding bank payments/deferred monthly payment. They all go under tax code T9. The problem I have is where should all of these transactions end up in the COA(Nominal Codes?) I presume a journal or 2 would be required but I can not figure it out. Any help or suggestions would be greatly appreciated Thanks Graham