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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Visits to INTRASTAT traders not identified as supplementary declarants: The INTRASTAT system

Regulation 25(1) of the VAT Regulations 1995 requires that all VAT registered traders mustcomplete boxes 8 and 9 on their VAT returns, showing the total value of intra-EU trade. Itis expected that about 140,000 traders will show more than a nil return in these boxes, ofwhich 30,000 of the largest traders will be required to complete supplementarydeclarations (SD).