Interventions: education and due diligence: deregistration
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
If LMI compulsorily deregisters a business and the customers are known, the VETO process should be followed.
Urgent VAT LM Compulsory Deregistration requests
If you uncover a bogus VAT registration in a supply chain and you consider there is a high risk of fraud including immediate and continued tax loss this can be fast tracked using the following referral process (do not use this process for any standard compulsory deregistration requests):
Complete a Compulsory Deregistration referral form (as above), capture to EF and send an e-mail (attaching the referral form) marked ‘Urgent High Risk’ to VRS, SI Comp Dereg (BTOps). You should maintain an audit trail of this in Caseflow as well as any subsequent follow up action.