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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: Kittel cases

Where you decide to deny entitlement to the right to deduct input tax under the Kittel principle (VATF50000) the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) should be completed and submitted to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . (Notes to assist in the completion of the template can be found at the end of the template).

Process for officers in Specialist Investigations

The submission should be sent, via your line manager, to the Technical and Appeals Team. The Technical and Appeals Team will review the information contained within the template and, unless clarification or further evidence is needed, it will be uploaded to EF and sent to the VAT Fraud Team 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 Local Compliance, Large Business Service and Criminal Investigation

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’.