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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: making a submission: basic civil intervention cases

Once you have fully completed your investigations and gathered all the relevant documents (VATF82000) you should make a decision on what action needs to be taken.

Where you decide to use a basic intervention (VATF40000), have made a referral under the evasion referral process (if applicable - see VATF84000) and it has been returned, and you wish for formal policy advice, you should submit the case using a (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) as per the guidance set out in (This content has been withheld because of exemptions in the Freedom of Information Act 2000)