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HMRC internal manual

VAT Fraud

Basic interventions: output tax interventions: introduction

As well as looking at the supplies received by a taxable person (VATF42000) you should thoroughly examine the onward supply of the goods or services and the circumstances surrounding that onward supply.

This section of the guidance looks at:

  • determining whether the basic conditions for zero rating have been met where the goods or services have been supplied to someone outside the UK (VATF43210);
  • refusing zero rating where there is connection with fraud (VATF43220 and VATF43230); and
  • assessing for output tax (VATF43300).