Commentary

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

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

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