RCB/75/07 Thresholds from 1 January 2008

Part V16 Forms and other HMRC material

RCB/75/07 Thresholds from 1 January 2008

RCB/75/07 Thresholds from 1 January 2008

Revenue & Customs Brief, Issue 75. 19 December 2007

This Revenue & Customs Brief article explains that the Intrastat thresholds will remain unchanged in 2008 from those set on 1 January 2007 and explains how businesses trading with other EU member states will be affected by this.

Intrastat thresholds


    —     The exemption threshold remains at £260,000.


    —     The delivery terms threshold remains at £14,500,000.


Community legislation requires the UK to collect information on intra-EU trade for statistical purposes and sets minimum requirements for the quantity of trade covered. These requirements determine the level at which the exemption

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