The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides details on how to complete the boxes on the Intrastat return. This note should be read in conjunction with the Intrastats ― overview guidance note which provides an overview of the requirements. Please note that information has been included on the Intrastat treatment of the most common transactions. More information can be found on the UK Trade Info website.
Please see Information sheets for copies of the Intrastat information sheets issued by HMRC.
The information below should be included when filling in an Intrastat return.
Depending on the electronic option used by the business to input its declaration, it may be required to provide some additional information (‘Header Information’) each time it makes the submission, eg VAT number or branch ID. Businesses using the online form will already have the Header Information provided. However, if the business submits via CSV file then it will need to input the Header.
Please note that a separate SD needs to be submitted for Arrivals and Dispatches.
Businesses will need to complete a separate Arrivals and Dispatches Intrastat (where required). Businesses may need to provide Header Information depending on the option used to input the Intrastat data.
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