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HMRC internal manual

Labour Provider Guidance

Stakeholders: Fraud Investigation Service Teams: appeals and review


The FIS Professional Team provide support to the Operational Teams in the following circumstances:

Indirect Tax

All Indirect Tax assessments of £100k and above should be:

referred with pre-decisions via the SO to the FIS Professionalism, Technical Team (FIS) mailbox for approval - to provide assurance that sufficient evidence is held to raise assessment and that the correct governance procedures have been applied.

NB. Denial of Input tax cases under Means of Knowledge (Kittel) - to follow laid down Governance procedures as explained in LPOG4350 and refer to FIS Professionalism,Technical Team and VAT Fraud Team irrespective of the amount involved.


The team’s primary role is to ensure that cases are soundly based and that any decision will stand up to full scrutiny at Tribunal.

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Provide technical advice and assistance to Case Officers, Solicitors and Counsel. They ensure sufficient support is provided to HMRC Witnesses who are involved in cases which have been appealed to the VAT tribunal.

Appeals Support Officers act as a conduit between the officers and solicitors; ensuring the officer is taking the necessary actions and providing the information required and the officer is aware of issues or concerns of Solicitors Office.

See FIS Independent Quality Assurance Team - INQUAT for contact details.