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HMRC internal manual

VAT Fraud

What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: making a submission: introduction

Whichever of the methods you decide to use, as outlined in this section, in order to demonstrate a clear audit trail all submissions must be made via EF. Submissions should not be sent to the VAT Fraud Team in hard copy or as an email attachment, unless they have also been uploaded to EF.