Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Fraud

Updates: VAT Fraud

2017

published amendments

Basic interventions: Introduction
test

published amendments

What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: conduit traders: possible civil interventions
links to VEXP70400, VEXP90000, VAT Fraud Team page and Notice 702/7 updated.
What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: conduit traders: introduction
link to VAT Fraud Team page updated.
What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: box breaking and box consolidation: if you discover a box breaker or consolidator and/or
link to VAT Fraud Team page updated.
What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: box breaking and box consolidation: issues to consider: has the reverse charge for specified
links to Notice 735, VATREVCHG and VAT Fraud Team page updated.
What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: box breaking and box consolidation: issues to consider: has there been multiple use of the VAT
link to VAT Fraud Team page updated.
What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: application of the Kittel principle to labour providers
link to VAT Fraud Team page updated.
What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: de-registration of labour providers using the abuse principle
link to VAT Fraud Team page updated.
What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: regulation 29(2) and alternative evidence
link to VAT Fraud Team page updated
What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: evidence to support input tax claims
link to VAT Fraud Team page updated.
What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: making the decision - who does what: the role of the VAT Fraud Team
link to VAT Fraud team page updated.
What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: making the decision - who does what: the role of the Senior Officer
link to VAT Fraud Team page updated.
What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: making the decision - who does what: introduction
link to VAT Fraud Team page updated
What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: applying the measure: the Notice of Direction (NoD): how is the taxable person notified?
link to VAT Fraud Team updated.
What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: when the measure can be applied: deciding whether a Notice of Direction should be issued
link to VAT Fraud Team page updated.
link to VAT Fraud Team page updated.
What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: introduction: general
link to CH23000, VAT Fraud Team page and Compliance handbook updated.
What to consider prior to determining whether to use an intervention: testing credibility: supply chain (extended) verification
link to MTOG3900 and VAT Fraud Team page updated
What is VAT fraud?: examples of different types of VAT fraud: smuggled goods
link to VAT Fraud Team page updated.
What is VAT fraud?: examples of different types of VAT fraud: labour provider fraud
link to VAT Fraud Team page updated.
What is VAT fraud?: examples of different types of VAT fraud: missing trader intra-community (MTIC) fraud: introduction
link to VAT Fraud Team page updated
What is VAT fraud?: examples of different types of VAT fraud: manipulation of liabilities and accounting schemes: accounting schemes
Link to manuals and VAT Fraud Team page updated.
What is VAT fraud?: examples of different types of VAT fraud: manipulation of liabilities and accounting schemes: liabilities
Link to V1-07 and VAT Fraud Team page updated.
What is VAT fraud?: examples of different types of VAT fraud: false invoicing
Link to Control notes and VAT Fraud team page updated.
What is VAT fraud?: examples of different types of VAT fraud: suppression
link to VATNMT6200 and VAT Fraud team page updated.
What is VAT fraud?: examples of different types of VAT fraud: unregistered taxable persons
Updated links
What is VAT fraud?
link to VAT Fraud team page updated.
Obtaining assistance and further guidance: guidance manuals
Links updated
Obtaining assistance and further guidance: VAT Fraud Team (Indirect Tax Directorate)
links to VAT Fraud team page, Notice 726, JSL, TAA, COPGU and Hidden economy pages updated.

published amendments

What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: VAT Fraud Team response
link updated
What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: making a submission: refusing VAT registration and deregistering a taxable person
link updated
What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: when must a submission be made?
links updated
What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: making a submission: introduction
link updated
What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: introduction
links updated
What to do if you discover VAT fraud: obtaining all the documents and evidence
links updated
What to do if you discover VAT fraud: introduction
links updated
The Kittel principle intervention: Kittel in more detail: What is meant by ‘connected with’: How transactions are ‘connected with’ fraudulent evasion of VAT
links updated
The Kittel principle intervention: Kittel in more detail: Problems determining where the fraudulent evasion of VAT lies: What if I can't tell whether the defaulter is an acquirer or a hijacked VAT number?
links updated
The Kittel principle intervention: Kittel in more detail: Problems determining where the fraudulent evasion of VAT lies: Blocking traders
link to MTOG50000 updated
The Kittel principle intervention: The Kittel principle in more detail: Problems determining where the fraudulent evasion of VAT lies: Does there have to be a missing trader?
links updated
The Kittel principle intervention: Kittel in more detail: Problems determining where the fraudulent evasion of VAT lies: Hijacked VAT numbers
links updated
The Kittel principle intervention: Kittel in more detail: What is meant by 'fraudulent evasion of VAT': Where the fraudulent evasion of VAT is located
link updated
The Kittel principle intervention: Overview: The right to deduct and when that right can be denied
link updated
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 principle
links updated
Basic interventions: other interventions: irrecoverable acquisition tax
links updated
What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: cases not dealt with by the VAT Fraud Team
links updated
What to do if you discover VAT fraud: notifying the taxable person of your decision: decisions made using the Kittel principle
vat fraud team link updated
What to do if you discover VAT fraud: notifying the taxable person of your decision: decisions made using the Mecsek principle
link to the vat fraud team updated
What to do if you discover VAT fraud: notifying the taxable person of your decision: decisions made to deregister because of abuse
vat fraud team link updated
Basic interventions: Other interventions: Issuing a Notice of Requirement to pay security
link to Securities Guidance page updated.
Basic interventions: other interventions: refusing VAT registration and deregistering a taxable person
link to VAT Fraud Team page and MTOG3700 updated
Basic interventions: Other interventions: Penalties
links to VCP, VDIM, TAA and COPGU pages updated.
What to do if you discover VAT fraud: notifying the taxable person of your decision: decisions made using any other intervention
links updated
What to do if you discover VAT fraud: requests for a reconsideration of your decision
links to the fraud team and ARTG updated
Basic interventions: Other interventions: Joint & Several Liability (JSL) measure
link to Notice 726 and JSL page updated.
What to do if you discover VAT fraud: notifying the VAT Fraud Team of new or variant VAT frauds
links to VAT fraud team and PG1 updated
Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: obtaining further advice
link to VAT Fraud Team page updated.
Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: can I deny input tax using Kittel and zero rating using Mecsek?
link to VAT Fraud Team page updated
Litigation: Who is responsible for VAT fraud civil litigation?
link to fraud team updated
Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: does the Mecsek principle also apply to exports?
link to EXPP and VAT Fraud Team page updated.
Litigation: Additional assistance
link updated
Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: what if a tax fraud has been committed by someone further down the supply chain from the customer?
link to VAT Fraud Team page updated.
Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: applying the Mecsek principle - the three limbs
link to VAT Fraud Team page, CCT and VEXP70400 updated.
Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the ECJ judgment in the case of 'R'
link to VAT Fraud Team page updated
Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: basic conditions
Links to Notice 703, Notice 725, VEXP, VEXP70400 and VEXP90000 updated.
Basic interventions: input tax interventions: input tax incurred by a taxable person who is relying on his right to deduct for fraudulent ends
link to VAT Fraud Team page updated.
What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: guidance and obtaining assistance: obtaining further assistance
Link to FPC10020 and VAT Fraud Team page updated.

published amendments

What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: making a submission: basic civil intervention cases
links updated
What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: making a submission: Kittel cases
link updated
What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: making a submission: Mecsek cases
links updated

published amendments

Basic interventions: input tax interventions: supporting a claim to input tax: where the VAT invoice held is deemed to be invalid: where the invoice is deemed to be invalid - the Invalid Invoice and exercising HMRC’s discretion
removed reference to RCB 83/09