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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

HM Revenue & Customs
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Visits to INTRASTAT traders not identified as supplementary declarants: General principles of INTRASTAT

These are contained in the INTRASTAT General Guide, Public Notice 60. An overview toOutfield assurance is also found in the guided learning package “An overview ofintrastat” that is available on LMS (code 000020).