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HMRC internal manual

VAT Accounting Manual

HM Revenue & Customs
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Missing Trader Intra-Community (MTIC) fraud: handling of MTIC cases

When dealing with MTIC cases make sure that:

  • you have understood the policy background in VATAC5100;
  • you keep a record of the factors that have led you to consider changing stagger;
  • there is a range of supporting factors indicating that your action is necessary for the protection of the revenue; and
  • you have considered any representations from the trader.