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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: applying the measure: the Notice of Direction (NoD): how detailed should the record descriptions be?

You must ensure that the NoD makes explicitly clear to the taxable person what information they are required to record and in what form. For example, if you ask for ‘weight’ you should state what the weight relates to, e.g. is it the weight of each individual item, each pallet or of each consignment?