This guide offers a reminder of Intrastat Penalty deadlines and explains all of the available payment options.
HM Revenue & Customs (HMRC) recommends that you pay all of your Intrastat penalties electronically. HMRC counts all of the payment methods below as electronic. Paying electronically:
On this page:
From 16 December 2011 HMRC will be able to accept payments made using the Faster Payments Service (FPS).
FPS is a service that has been introduced by the banking industry that allows payments by internet or telephone banking to be received on the same or next day, provided the value of the payment does not exceed the limit set by your own bank or building society.
Before making a payment using FPS you should contact your bank or building society to confirm the services available to you, any daily value limits and latest cut off times for making a payment.
More about Faster Payments Service
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, 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.
Read more about Intrastat penalties on the uktradeinfo web site (Opens new window)
You can use your bank or building society services to pay by:
Bacs Direct Credit - your payment is transmitted by Bacs direct to HMRC’s bank account. This service is only available for customers whose businesses are authorised by their bank to submit files direct to Bacs. It normally takes three bank working days for a payment by Bacs Direct Credit to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
Internet banking - enter HMRC's bank account details. You also need to enter your reference and the payment amount.
Telephone banking - phone your bank/building society and give them HMRC's bank account details, your reference and the amount to pay.
Faster Payments – this is a service that has been introduced by the banking industry for sending payments initiated by internet or telephone banking on the same or next day, providing the value of the payment does not exceed the value limit set by the sending bank.
Before making a payment you should contact your bank or building society to confirm the services available to you, any daily value limits and the latest cut off times for making a payment.
More about the Faster Payments Service
Information about Faster Payment limits (Opens new window)
CHAPS - this enables you to tell your bank to make a payment that will reach HMRC on the same day provided you initiate the payment within the time specified by your bank (usually between 9.00 am and 3.00 pm). CHAPS payments are more expensive than other payment methods but may be of benefit if you are making very large payments.
To pay your Intrastat penalty using any of the above payment methods you'll need to set up the payment details with your bank. You'll need to supply them with:
When making a payment to HMRC please make sure you always use the correct bank account details and reference number. And that your bank has confirmed that your payment has been made successfully.
If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all. That could mean you are charged a penalty, interest or surcharge for late payment.
When paying by Bacs Direct Credit, internet or telephone banking, Faster Payments, or CHAPS you should only use the bank account details shown below.
Sort code |
Account number |
Account name |
|---|---|---|
083200 |
12000903 |
Indirect Miscellaneous Account |
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citgroup Centre
Canada Square
Canary Wharf
London
E14 5LB
You must give your Intrastat penalty reference number as the reference, this is made up of 'IP' followed by your VAT registration number, e.g. IP 123 4567 89. When making payment it is important that you show the number with no gaps between the characters, for example IP123456789 (this reference is only an example and should not be used to make a payment), otherwise there could be a delay in updating your record.
Read more about Intrastat penalties on the uktradeinfo web site (Opens new window)
You can pay your Intrastat penalties electronically from a bank account outside of the UK. You should check with your bank or building society to see how long it takes to transfer a payment.
You will need to provide HMRC bank account details to your bank or building society.
Please take care if you need to enter HMRC's bank account details. If you make a mistake there may be a delay before your record is credited or your payment may not be received at all.
International Bank Account Number (IBAN) |
SWIFT Bank Identifier Code (BIC) |
Account name |
|---|---|---|
GB28CITI08320012000903 |
CITIGB2L |
Indirect Miscellaneous Account |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citgroup Centre
Canada Square
Canary Wharf
London
E14 5LB
You must give your Intrastat penalty reference number as the reference, this is made up of 'IP' followed by your VAT registration number, e.g. IP 123 4567 89. When making payment it is important that you show the number with no gaps between the characters, for example IP123456789 (this reference is only an example and should not be used to make a payment), otherwise there could be a delay in updating your record.
Get information about the Single Currency
Read more about Intrastat penalties on the uktradeinfo web site (Opens new window)
In order to minimise costs to all taxpayers, HMRC does not automatically issue receipts for payments. If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
Find out more about Intrastat on the uktradeinfo website (Opens new window)
