Updates: VAT Accounting Manual

2021

4 October 2021 published amendments

Examples and letters: letter 2 - direction to change stagger in missing trader VAT fraud cases

Page title amended

Examples and letters: letter 1 - initial warning letter of intention to change stagger in missing trader VAT fraud cases

Page title amended

Missing trader VAT fraud: handling of cases on refusal to allow monthly returns at registration

Page title and second bullet point amended

Missing trader VAT fraud: considering representations against the letter sent under VATAC6500

Page title and final paragraph amended

Missing trader VAT fraud: handling of cases on change of stagger

Page title and first bullet point amended

Missing trader VAT fraud: who makes the decision?

Page title amended

Missing trader VAT fraud: handling of missing trader VAT fraud cases

Page title and guidance amended

Missing trader VAT fraud: additional factors

Page title and guidance amended

Missing trader VAT fraud: cases suitable for change of stagger or refusal of monthly returns

Page title and final paragraph amended

Missing trader VAT fraud: alternatives to stagger changes

Page title amended

Missing trader VAT fraud: cases

Page title amended

Missing trader VAT fraud: contents

Page title amended

Stagger manipulation between associated businesses: role of the Senior Avoidance Investigator (SAI)

Second and third paragraphs amended

Stagger manipulation between associated businesses: best practice in casework

Guidance at point (c) and the final paragraph amended

Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt: de minimis rules

Page title and final paragraph amended

Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt: person making the decision

Page title and third paragraph amended

Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt: handling cases - general approach

Page title amended

Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt: right of appeal and Judicial Review

Page title amended

Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt: legislation

Page title and final paragraph amended

Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt: introduction

Page title and second paragraph amended

Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt: contents

Page title amended

Use of estimation for completing VAT returns: estimation without approval

Final paragraph amended

Use of estimation for completing VAT returns: considering requests to estimate VAT returns: practical considerations

Guidance under (c) Request in writing amended

Use of estimation for completing VAT returns: decision making and Judicial Review

Final paragraph amended

Accounting for VAT: summary of legal provisions

EU Exit changes

Accounting for VAT: payments of VAT claimed on returns: tribunal decision or judgement pending

EU Exit changes

Accounting for VAT: payments of VAT claimed on returns: Commissioners have yet to make a decision

EU Exit changes

Accounting for VAT: Payments of VAT claimed on returns: Withholding VAT credits

Minor change

Accounting for VAT: payments of VAT claimed on returns: the verification process

First paragraph amended

Accounting for VAT: payments of VAT claimed on returns: the decision maker

Second paragraph amended

Accounting for VAT: payments of VAT claimed on returns: scope of this section

Link corrected

Accounting for VAT: online VAT returns

Guidance amended throughout

2019

12 November 2019 published amendments

Examples and letters: contents

inserted 2 new pages

Examples and letters: letter 2 - direction to change stagger in cases where financial difficulty could result in accumulating VAT debt

Link fixed

Financial difficulty leading to the accumulation of VAT debt in businesses: contents

Created section regarding Financial difficulty leading to the accumulation of VAT debt in businesses.