How to pay Intrastat penalties and the time it takes for payment to reach HM Revenue and Customs (HMRC).
If you get a penalty and HMRC charge you an administrative fine you’ll need to pay using one of the payment methods described below.
How much time to allow
Make sure you pay by the date shown on the notice or HMRC may take you to court. The time you need to allow depends on how you pay.
|Payment method||Time allowance|
|Online or telephone banking (Faster Payments)||Same or next day|
|CHAPS||Same or next day|
|Bacs||3 working days|
If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before (unless you’re paying by Faster Payments).
Ways to pay
Bank details for online or telephone banking, CHAPS, Bacs
You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.
|Sort code||Account number||Account name|
|08 32 00||12000903||Indirect Miscellaneous Account|
You’ll need your 11-character payment reference number. It will start with ‘IP’ followed by 9 digits.
You’ll find the reference number on your VAT registration certificate.
Your payment may be delayed if you use the wrong reference number.
- Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
- CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
- Bacs usually take 3 working days
Check your bank’s transaction limits and processing times before making a payment.
You should use these details to pay from an overseas account.
|Account number (IBAN)||Bank identifier code (BIC)||Account name|
|GB20 BARC 2005 1730 3364 91||BARCGB22||Indirect Miscellaneous Account|
If you need to provide your bank with HMRC’s banking address it is:
Barclays Bank Plc
1 Churchill Place