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.