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HMRC internal manual

VAT Fraud

Basic interventions: Other interventions: Removal of entitlement to use a special accounting scheme

The use of any of the special accounting schemes (VATF23420) is pursuant to meeting certain criteria and the continued meeting of those criteria. Where is it found that a taxable person has been abusing the scheme he can be removed from that scheme. The separate guidance manuals detail under what conditions a taxable person can be removed from a special accounting scheme and any penalties that may ensue.