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.