UK nil and corrective Intrastat returns
If no transactions are to be reported, a nil Intrastat return should be filed. UK regulations do not foresee this specific requirement; however, it is recommended to submit nil returns in case no transactions have been made in that reporting period.
Corrective Intrastat returns
Mistakes in your originally submitted Intrastat return need to be corrected using the Intrastat Amendment form.
An amendment form is however not required to update the country from/to, commodity code, value or wrong period if: a) the value of an error on a single line is below £5,000 and b) the total value of the errors in a single return does not exceed £50,000.
More information about corrective Intrastat returns and the applicable form to be used is available in the guidelines published by the authorities about this subject.