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HMRC internal manual

Other Non-statutory Clearance Guidance

Dealing with applications: indirect tax clearances handled by the VAT Clearance Team: tax avoidance

There are various indicators of indirect tax avoidance, see ONSCG9810. This includes both avoidance themes and types of avoiders. This list is not exhaustive, but illustrates the signs to look out for.

No application should be rejected on the grounds of suspected avoidance without reference to Anti Avoidance Group (AAG)