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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Visits to INTRASTAT traders not identified as supplementary declarants: Traders above the supplementary declaration threshold

Where the corrections will take the trader above the SD threshold the officer should,where necessary, take the following action;

  • remind the trader to correctly record intra-EU trade in the relevant boxes. Complete VAT 479;
  • issue a copy of the intrastat public notice;
  • advise the trader of the requirement to complete supplementary declarations;
  • advise the local INTRASTAT Officer; and
  • action should be noted on the EF Audit and Summary screens.