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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: Kittel cases

Where you propose to deny the right to deduct input tax under the Kittel principle the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) should be completed and authorised by your line manager.

Process for officers in FIS

The completed submission template should be sent to FIS Professionalism, Technical Team (FIS) 5899567@internal.hmrc.gov.uk who will review the information provided.  Unless clarification or further evidence is needed, it will be uploaded to EF and sent to VAT policy in line with the guidance set out in (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . 

Process for officers in ISBC, WMBC and LB

The completed submission template should be sent, via your line manager and after being uploaded to EF, to the VAT Fraud Team in line with the guidance set out in ‘Getting advice about VAT and Insurance Premium Tax (IPT) - submitting the template’.