Commentary

RCB/13/08 VAT—access to Intrastat data

Part V16 Forms and other HMRC material

RCB/13/08 VAT—access to Intrastat data

RCB/13/08 VAT—access to Intrastat data

Revenue & Customs Brief, Issue 13. 4 March 2008

This Revenue & Customs Brief announces the introduction of a new VAT regulation. This will make clear that HM Revenue & Customs (HMRC) may use for VAT purposes the data already collected for Intrastat purposes.

The new regulation will not require businesses to provide any additional information. Although it applies to those businesses which supply or acquire EC goods over the (current) annual threshold of £260,000 (net of VAT and Excise duty) and which are therefore required to submit monthly “Intrastat declarations”, these businesses need take no action

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