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HMRC internal manual

VAT Accounting Manual

Missing Trader Intra-Community (MTIC) fraud: handling of MTIC cases on refusal to allow monthly returns at registration

In all cases

  • make sure the decision is taken by an officer of at least Higher Officer grade (see VATAC6600).
  • the norm in MTIC cases will be to direct use of stagger 1
  • if monthly returns were requested and refused, make sure that a decision letter explains the reasons
  • consider any representation in accordance with VATAC6800.