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HMRC internal manual

VAT Fraud

Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: making a submission and notifying the taxable person of your decision

Making a submission

If you wish to apply the Mecsek principle you will need to make a submission. Please see VATF85300 for further details.

Notifying the taxable person of your decision

Please see VATF86200 for further details.