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HMRC internal manual

Labour Provider Guidance

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 LM trade sectors is available on the Risk & Intelligence website.

You may also need to consult VAT Fraud Guidance as the case progresses, see VATF22000, specifically VATF23600 which reviews potential fraud areas specific to LM trade classes.

Other sections within guidance you may find useful:

  • VATF42100 - Input tax interventions for all businesses
  • VATF43300 - Output tax interventions: assessing for output tax
  • 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.
  • VATF45110 - matters to consider when determining whether to use a civil intervention: assessments and penalties
  • VSME11350 - ‘In Business’ Test