HMRC plans to implement a change on 1 April 2012, bringing forward the due date for the submission of Intra-Community Trade Statistics (Intrastat) to the 21st day of the month following the month in which the trade occurred, eg data for April 2012 should reach HMRC by 21 May 2012.

Successive supplementary declarations will then need to reach HMRC by the 21st of the following month, or the last working day before then.

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