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HMRC internal manual

VAT Fraud

From
HM Revenue & Customs
Updated
, see all updates

What to consider prior to determining whether to use an intervention: applying VAT basics: was the supply made to a taxable person?

It is necessary to establish:

  • whether a person is required to be registered (the VAT Act 1994, Section 3); and
  • who the person is making the supply and thus liable for tax on that transaction (the VAT Act 1994, Section 1(2)).

VTAXPER provides guidance on whether someone is a taxable person or not. Once this has been determined the final step is to look at whether the supply was made in the course or furtherance of any business carried on or to be carried on by the taxable person.