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HMRC internal manual

VAT Accounting Manual

Missing Trader Intra-Community (MTIC) fraud: considering representations against the letter sent under VATAC6500

The need for action to be reasonable and proportionate means that you must consider any representations carefully. In particular, you must consider whether:

  • the change of stagger is appropriate in the light of any impact on the individual trader;
  • the use of the power will protect significant revenue in this case; and
  • the trader’s representations point to the use of other strategies.

Any doubts or difficult cases should be reported with a recommendation to the MTIC regional coordinator who will liaise with the VPOT - VRAP Team.