What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: when must a submission be made?
Not every decision to use an intervention needs a submission - some can be undertaken as part of the normal assurance process. The exceptions are those where it is intended to use the following:
- the Kittel principle (VATF50000),
- the Fini principle (VATF42600),
- the Mecsek principle (VATF43230),
- the invalid invoice statement of practice (VATF42500),
- an assessment to correct a reverse charge error (VATF44200),
- the Joint & Several Liability measure (VATF44100),
- denying registration or deregistering a taxable person (VATF44500).
In the above cases, as it is expected that a significant number will be appealed, a governance process has been implemented to ensure that there is consistency of treatment and approach. This is explained in VATF85300.
Of course, if you wish to make a submission requesting advice on a matter not listed above then you are free to do so. Alternatively you can contact a member of the VAT Fraud Team by phone or email.