Related Links

 

Further Information

 

For further information on the penalty process, email our Customer Services Team (please quote Penalty in the subject box).

    Penalty

    Did you know that if you fail to submit your Intrastat supplementary declarations (SDs) by their due date, or send us data that is incomplete or inaccurate, you may be committing a criminal offence?

    The penalties involved are seen as a last resort, but they may be imposed where SDs are persistently late, missing, inaccurate or incomplete.

    Although the Penalty regime is a criminal one and could result in proceedings in a Magistrates Court, we normally prefer to 'compound' alleged offences. This involves the offer of an administrative fine in lieu of Court proceedings. However, an administrative fine is only offered when, after receiving a Warning of Possible Criminal Proceedings letter, a business has brought its Intrastat declarations completely up to date. If any declarations remain outstanding Court proceedings will be instigated.

    You should pay any administrative fines electronically by Bacs Direct Credit, Internet/Telephone banking or CHAPS, using the following bank account details:

    Sort Code Account Number Account Name
    08 32 00 12000903 Indirect Miscellaneous Account

     

    When making your payment please ensure you quote your reference number – IP followed by your VAT Registration Number for example IP123456789.

    If you are unable to pay by one of these methods please contact the Intrastat Penalty Team.

    Administrative penalties and court fines are a totally unnecessary financial 'burden on business' which can be avoided by compliance with the Intrastat system. So, please, ensure that your data is complete, and accurate, and is sent to us in plenty of time! Remember, we can provide help on the completion of the Intrastat SDs for businesses experiencing difficulties.