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HMRC internal manual

VAT Fraud

HM Revenue & Customs
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What to consider prior to determining whether to use an intervention: testing credibility: is the transaction contrived?

There are many indicators that could show that a transaction is contrived. Some of these are discussed in a separate section of this guidance (VATF60000). If you discover a taxable person whose transactions you suspect to be contrived you should contact the VAT Fraud Team.