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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: failure to comply with the direction: failure to produce the directed records

If you suspect that the taxable person has kept the records but will not produce them for inspection, the normal procedure to demand the production of the records in CH20000 of the Compliance Handbook can be invoked. A taxable person may incur a penalty for ‘failure to keep’ for up to 30 days under Section 69B and a further regulatory penalty under Section 69 for the subsequent failure to comply with a Notice of Demand to produce the records.