HMRC internal manual

VAT Fraud

VATF23100 - What is VAT fraud?: examples of different types of VAT fraud: unregistered taxable persons

Taxable persons who are in business and are either making or intending to make taxable supplies, relevant EC acquisitions, distance sales or supplies of certain assets may be liable or entitled to register for VAT. A person who is liable to be registered for VAT but deliberately does not register is committing a fraud.

Likewise, a taxable person who is in business and isn’t registered for VAT but charges VAT on his goods or services and does not account for that VAT is committing a fraud (VATF34720).

In all cases where you suspect a taxable person should be registered for VAT you should:

In some cases you may suspect that VAT fraud is also a factor. In such cases you should, in addition to the above, also contact the VAT Fraud Team.