Using the discretion to direct stagger - addressing stagger manipulation and suspected MTIC fraud cases: person making the decision
You must be clear about who is making the relevant decision to use the discretionary power. This decision is delegated to the officer with the most detailed knowledge of the circumstances of the business. However all such decisions are subject to review before notification to the trader as follows:
In avoidance cases a decision is subject to review by the Senior Avoidance Investigator (SAI) detailed at VATAC5300.
In MTIC cases it is subject to review in accordance with VATAC6000.