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.
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