Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Fraud

What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: making the decision - who does what: the role of the MTIC National Coordination Team

Where MTIC is suspected the MTIC National Coordination Team should be consulted in cases of difficulty. They can also be consulted with a view to identifying additional evidence important in the decision-making process.