Guidance

Pay Intrastat penalties

How to pay Intrastat penalties, and how long it takes for your payment to reach HMRC.

• From: HM Revenue & Customs
• Published: 30 October 2014
• Last updated: 29 February 2016 — See all updates

When to pay

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 by the date shown on the notice or HMRC may take you to court.

If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

What you need

You need your 11-character reference number. This reference will always start with ‘IP’ followed by 9 digits (for example, IP000000000).

You can find this on your VAT registration certificate.

If you use an incorrect reference number there will be a delay in the payment being allocated correctly.

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment will be received on the same or next working day.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

We recommend you check your bank’s processing times and maximum transaction limits before you pay.

Account details to use if your account is in the UK

Use the following details to make a payment if your account is in the UK:

• sort code — 08 32 00
• account number — 12000903
• account name — Indirect Miscellaneous Account

Account details to use if your account is overseas

Use the following details to make a payment if your account is overseas:

• account number (IBAN) — GB20 BARC 2005 1730 3364 91
• Business Identifier Code (BIC) — BARCGB22
• account name — Indirect Miscellaneous Account

You should make overseas payments in sterling (GBP). Your bank may charge you if you use any other currency.

If needed, you can provide your bank with the following HMRC banking address:

Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP

Published 30 October 2014
Last updated 29 February 2016 + show all updates

1. 29 February 2016

   Overseas payment details updated.

2. 30 October 2014

   First published.