VATF36441 - What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: interventions to consider: introduction

This section of the guidance sets out the types of civil intervention that can be used where a risk is identified or a fraud found.

Where fraud is discovered it is essential that the Evasion Referral process is followed - see VATF84000.