Interventions: compliance routes: VAT: Pre-Intervention
The VAT specific and technical issues you may come across within a case will vary.
An overview of potential risk areas and tax specific risks relating to relevant LP trade sectors is available on the Risk & Intelligence website - Business Information Unit (BIU)
You may also need to consult VAT Fraud Guidance as the case progresses, see VATF22000, specifically VATF23600 which reviews potential fraud areas specific to LP trade classes.
Other sections within guidance you may find useful:
- VATF42100 - Input tax interventions for all businesses
- VATF45110 - Input tax interventions for Labour providers. Also see
- VATF43300 - Output tax interventions
- VATF44000 - Other interventions which includes; removal from VAT schemes, refuse a registration/de-register a taxable person (see LPOG3275 & LPOG4260), notice of direction to keep specific records and notice of requirement for securities. Also see LPOG8250 Security.
- VSME11350 - ‘In Business’ Test