RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

Part V16 Forms and other HMRC material | Commentary

RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

Revenue & Customs Brief, Issue 44. 20 December 2011

Summary

This Revenue & Customs Brief announces that the Intrastat thresholds will remain unchanged in 2012 from those set in 2011.

It also announces some changes to reporting procedures to apply to Intrastat declarations with a reference period of January 2012 onwards and a change to the guidance found in Notice 60 “Intrastat General Guide”.

Readership

Businesses that are required to submit declarations of their trade with other EU member states using an Intrastat declaration. This is limited to those with intra-EU trade in excess of £600,000 per annum for Arrivals (EU imports) and/or £250,000 per annum for Dispatches (EU exports).

Intrastat thresholds

Exemption thresholds

— the exemption threshold for dispatches remains at £250,000
— the exemption

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Business Briefs

RCB/47/11 Zero rate – “extra care accommodation”

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

RCB/12/12 VAT—Changes to the treatment of supplies made in connection with single purpose face value vouchers following the CJEU Judgment in Case C-520/10

RCB/13/12—Judgment of the Court of Justice of the European Union (ECJ) – Case C-427/10, Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate[2012] STC 526 (Banca Antoniana) – out-of-time claims for

RCB/22/12—The place of supply of services connected to land

RCB/26/12 VAT—withdrawal of the reduced rate of VAT for energy saving materials installed in buildings used for a relevant charitable purpose – infringement proceedings by the European Commission

RCB/33/12 Enquiries from the European Commission into the UK's VAT exemption of insurance mis-selling reviews and helpline services

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/35/12 New voluntary scheme for motor and boat dealers

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

Part V16 Forms and other HMRC material

RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

Summary

Readership

Intrastat thresholds

Business Briefs

RCB/47/11 Zero rate – “extra care accommodation”

RCB/1/12 VAT—pre-registration claims concerning VAT charged to a previous registration of the same legal entity at deregistration

RCB/3/12 VAT Tribunal decision in Paymex Limited v HMRC

RCB/4/12 VAT—HMRC's position following the First-Tier Tribunal decision in the case of Harrier LLC

RCB/5/12 VAT—new guidance on the VAT liability of caravan pitch rentals

RCB/7/12 Changes to the procedure for the submission of Intrastat declarations

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

RCB/12/12 VAT—Changes to the treatment of supplies made in connection with single purpose face value vouchers following the CJEU Judgment in Case C-520/10

RCB/13/12—Judgment of the Court of Justice of the European Union (ECJ) – Case C-427/10, Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate[2012] STC 526 (Banca Antoniana) – out-of-time claims for

RCB/22/12—The place of supply of services connected to land

RCB/26/12 VAT—withdrawal of the reduced rate of VAT for energy saving materials installed in buildings used for a relevant charitable purpose – infringement proceedings by the European Commission

RCB/27/12 VAT—addressing borderline anomalies – guidance

RCB/30/12 HMRC's position following the decision of the Tax Tribunal in the case of Robinson Family Limited

RCB/31/12 Removal of the VAT registration threshold for businesses which are not established in the UK

RCB/33/12 Enquiries from the European Commission into the UK's VAT exemption of insurance mis-selling reviews and helpline services

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/35/12 New voluntary scheme for motor and boat dealers

RCB/37/12 VAT—supplies made under finance leases – EON Aset Menidjmunt – no immediate changes to whether goods or services – no impact on input tax blocked on finance leases of cars

RCB/38/12 VAT—publication of an information gathering consultation on the withdrawal of the exemption for business supplies of research services between eligible bodies

RCB/40/12 VAT—connection charges for water

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RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

Part V16 Forms and other HMRC material

RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

RCB/44/11 Intrastat – thresholds and changes to reporting procedures from 1 January 2012

Summary

Readership

Intrastat thresholds

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development