VAT Fraud

Updates: VAT Fraud

2025

4 September 2025

What to consider prior to determining whether to use an intervention: applying VAT basics: introduction

Page archived not required

24 July 2025

Basic interventions: other interventions: deregistering businesses that misuse their VAT number

Updated following two important court decisions.

2023

28 June 2023

What to consider prior to determining whether to use an intervention: switching between modes of investigation (civil/criminal)

Updated the broken link to CH300800

Fixed the broken link to CH300800

2022

30 June 2022

Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: contents

New pages and section added

Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: application of penalties when using the Kittel or Mecsek principle

Page archived-guidance replaced by VATF45140

Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: raising a penalty when the assessment is out of time

Page Archived - guidance replace by VATF45320 

11 February 2022

VAT Fraud Manual: update index

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

VAT Fraud Manual: recent changes

Page archived – Old legacy update page no longer required.

Page archived – Old legacy update page no longer required.

VAT Fraud Manual: recent changes

Page archived – Old legacy update page no longer required.

VAT Fraud Manual: recent changes

Page archived – Old legacy update page no longer required.

VAT Fraud: recent changes

Page archived – Old legacy update page no longer required.

VAT Fraud: recent changes

Page archived – Old legacy update page no longer required.

VAT Fraud: recent changes

Page archived – Old legacy update page no longer required.

VAT Fraud: recent changes

Page archived – Old legacy update page no longer required.

VAT: Fraud: recent changes

Page archived – Old legacy update page no longer required.

VAT Fraud: recent changes

Page archived – Old legacy update page no longer required.

VAT Fraud: recent changes

Page archived – Old legacy update page no longer required.

VAT Fraud Manual: recent changes

Page archived – Old legacy update page no longer required.

2021

8 October 2021

Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: application of penalties when using the Kittel or Mecsek principle

Guidance out of date and replaced with a link to operational guidance.

18 January 2021

Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: application of penalties when using the Kittel or Mecsek principle

mitigation approval email address added

2018

23 May 2018

Basic interventions: other interventions: deregistering businesses that misuse their VAT number

VATF44500 re-written

2017

11 December 2017

Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: application of penalties when using the Kittel or Mecsek principle

Include Mecsek

Included Mecsek

New law