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: matters to consider when looking at particular types of taxable person or activity: box breaking and box consolidation: issues to consider: has the reverse charge for specified

You should read VATF44200, Notice 735 and the Reverse Charge Guidance Manual.

If you consider that the reverse charge has not been properly applied you should contact the VAT Fraud Team.