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HMRC internal manual

VAT Fraud

HM Revenue & Customs
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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 VAT Fraud Team

The VAT Fraud Team must approve all NoD letters prior to issue.

Where the NoD is to be issued in non-MTIC cases the VAT Fraud Team must be consulted first. They are also happy to give advice to officers in any case in which the issue of a NoD is being considered.