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HMRC internal manual

VAT Fraud

HM Revenue & Customs
, see all updates

Basic interventions: output tax interventions: assessing for output tax

Where it is discovered that a taxable person has under declared his output tax liability, either through incorrect application of liabilities (VATF23400), suppression (VATF23200) or some other reason, you should raise an assessment as per the Assessments and Error Correction guidance manual (VEAC). You should also consider whether to raise a penalty (VATF45100).