This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Accounting Manual

Using the discretion to direct stagger - addressing stagger manipulation and suspected MTIC fraud cases: handling cases - general approach

HMRC’s decision-making process will be closely inspected in any Judicial Review to ensure it is reasonable and proportionate to the mischief we are seeking to prevent. When making a decision to direct, you must:

  • look at each case on its own merits;
  • take all relevant factors into account; and
  • not take account of irrelevant factors
  • weigh the impact on any abuse with the impact of our decision on the business.