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HMRC internal manual

VAT Fraud

From
HM Revenue & Customs
Updated
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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.