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HMRC internal manual

VAT Accounting Manual

Missing Trader Intra-Community (MTIC) fraud: handling of MTIC cases on change of stagger

  • Write to the business in the terms of the letter at section VATAC8400. The norm in MTIC cases will be to direct use of stagger 1.
  • Consider any representations made by the business.
  • If change of stagger is to proceed, send a written copy of your formal decision (VATAC8500). This letter should explain clearly why representations were unsuccessful.
  • Input Form VAT 12 to change stagger. Returns are issued approximately six weeks before the due date and the timing must be managed carefully so that the VAT 12 action achieves the desired result.