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HMRC internal manual

VAT Fraud

What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: when the measure can be applied: introduction

The Notice of Direction (NoD) must be used appropriately, proportionately and with care.

It is important that each case is looked at on its own merits and that the NoD is tailored to fit the particular circumstances of the business.

This section of the guidance explains how the power should be applied. The roles and responsibilities of those involved in the decision making process are discussed in VATF35400.