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This guide gives you the payment deadlines for Intrastat Penalties and tells you about your payment options.
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Intrastat penalties can be incurred where Supplementary Declarations are:
Although the penalty regime is a criminal one and could result in proceedings in a Magistrates Court, HM Revenue & Customs (HMRC) normally prefer to 'compound' any proceedings. This involves the offer of an administrative fine instead of possible court proceedings.
If you have received an offer of an administrative fine instead of possible court proceedings you have 21 days to pay the fine.
When you make a payment to HMRC it is important that you use the right reference. This makes sure your payment reaches your account and that you won’t get reminders after you've paid.
Your Intrastat penalty reference is made up of 'IP' followed by your nine digit VAT registration number. For example IP123456789.
Make sure you enter your reference number with no spaces between the characters or it could lead to delays in HMRC updating your account.
You can use your bank or building society services to pay by:
To pay your Intrastat penalty using any of these payment methods you'll need to set up the payment details with your bank. You'll need to give them:
This is a service that has been introduced by the banking industry for sending online or telephone banking payments on the same or next day, providing the value of the payment does not exceed the value limit set by the sending bank.
If you have made your payment electronically using one of the methods covered in this guide you can confirm from your own bank or building society statement that payment has cleared your account.