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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 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 FIS

The submission should be sent, via your line manager, to the FIS Professionalism Technical Team who will review the information contained within the template.  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) .  The mailbox for submissions is FIS Professionalism, Technical Team (FIS).

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’.