What to do if you discover VAT fraud: when to seek advice from the VAT Fraud Team
Advice from the VAT Fraud Team can be sought at any point during your investigations into the taxable person’s credibility, even if you have not quantified any inaccuracy or tax at risk. You can also contact the team prior to the case being submitted under the evasion referral process (VATF84000), although please be aware that the team is not an alternative to the evasion referral process, which must be followed if the case meets the criteria.
Unless you are making a formal submission (VATF85000) or require formal advice you are free to contact members of the team by email or telephone. If you are going to use one of these methods please ensure that you have all the details to hand in order to provide as much information as possible.
(Please note that the VAT Directorate £150,000 tax at risk limit does not apply to fraud cases.)