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: matters to consider when looking at particular types of taxable person or activity: box breaking and box consolidation: issues to consider: benefits and credits

As part of your compliance check you should obtain the following:

  • names of employees, directors etc
  • home addresses of the above
  • National Insurance numbers
  • hours worked and/or contracted to work
  • gross income for the past two full years

This information, along with the name and VAT registration number of the business, should then be sent to (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , where the details will be checked against HMRC records and adjustments made, as appropriate.