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HMRC internal manual

VAT Accounting Manual

From
HM Revenue & Customs
Updated
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Missing Trader Intra-Community (MTIC) fraud: additional factors

The more hallmarks of an abusive case that are present, the stronger will be the decision to change stagger or refuse monthly returns. For the most recent intelligence on hallmarks of MTIC fraud, you should contact the Central Co-ordination Team (CCT) in Specialist Investigations.