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HMRC internal manual

VAT Fraud

What to consider prior to determining whether to use an intervention: testing credibility: checking other tax, benefits and credits records held by HMRC

Wherever possible you should consider checking other tax records held by HMRC in order to test the credibility of the taxable person. For example:

  • check tax and duties records to ensure that all taxes such as Corporation Tax, PAYE, NICs, Stamp Duties, Insurance Premium Tax etc have been paid,
  • obtain the names, addresses, National Insurance numbers, hours worked and/or contracted to work and gross income for the past two full tax years for employees, directors etc and check against benefits and credits records.