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HMRC internal manual

VAT Fraud

Obtaining assistance and further guidance: guidance manuals

‘V’-series guidance

VATREG Registration
VAT Control Notes: assurance techniques Control notes

Other guidance

ARTG Appeals, Reviews and Tribunals Guidance
CH Compliance Handbook
IMP Imports Manual
JSL Joint and Several liability
MTOG Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance
VAEC Assessments and errors correction
VATAC VAT Accounting Manual
VATCEP Civil Evasion Penalty
VCP Civil penalties
VATPOSG Place of supply: goods
VATPOSS Place of supply: services
VATPOSTR Place of supply: transport
VATREC VAT Traders’ Records Manual
VATREVCHG VAT reverse charge
VATSC Supply and consideration
VATSM Single Market
VATTOS Time of supply
VBDR Bad debt relief
VEXP Export of goods from the UK
VIT Input Tax
VTAXPER Taxable Person