VATAC6500 - Missing trader VAT fraud: handling of missing trader VAT fraud cases

When dealing with missing trader VAT fraud 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.