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HMRC internal manual

Labour Provider Guidance

Stakeholders: VAT Fraud Team

The VAT Fraud Team is part of the VAT Directorate, based at 100 Parliament Street, London, and has responsibility for ensuring that the strategies, policies and civil interventions deployed in tackling VAT fraud, and to mitigate the risk of fraud, are compatible with current legislation and case law.

Advice from the team can be sought at any point during your investigations into the taxable person’s credibility, even if you have not quantified any inaccuracy or tax at risk.

Find further information regarding the team and in the VAT Fraud guidance manual VATF12100.