Guidance

How to spot missing trader VAT fraud

Find out how to spot VAT missing trader fraud and how to protect yourself or your business from organised criminals.

• From: HM Revenue & Customs
• Published: 11 August 2006
• Last updated: 31 December 2020 — See all updates

Documents

How to spot missing trader VAT fraud

PDF, 83.5 KB, 8 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Find out how accessible our forms are

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

Leaflets are for guidance only and reflect HMRC’s position at the time of writing.

Find out how accessible our forms are.

Published 11 August 2006

Last updated 31 December 2020 + show all updates

1. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

2. 27 April 2018

   The VAT: missing trader fraud leaflet has been updated.

3. 11 August 2006

   First published.