Guidance

Pay Intrastat penalties

How to pay Intrastat penalties and the time it takes for payment to reach HMRC.

Overview

You must complete your Intrastat Supplementary Declarations on time or you may get a penalty.

If you get a penalty and HMRC charges you an administrative fine you’ll need to pay using one of these payment methods.

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.

Payments by:

  • 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.

Overseas payments

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
London
United Kingdom
E14 5HP

Published 30 October 2014
Last updated 29 February 2016 + show all updates
  1. Overseas payment details updated.
  2. First published.