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HMRC internal manual

VAT Accounting Manual

Missing Trader Intra-Community (MTIC) fraud: MTIC cases

This section provides guidance on the use of the regulation 25 powers in sectors having a high risk of missing traders. It covers circumstances where it is appropriate to move businesses from monthly to quarterly returns, or to refuse monthly returns, whether at the time of registration or later.

Any decision to change stagger or refuse monthly returns must be consistent with the guidance in section VATAC4000 and the additional guidance in this section.