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HMRC internal manual

VAT Fraud

HM Revenue & Customs
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What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: cases not dealt with by the VAT Fraud Team

If your submission relates to the policy or application of the following, you should contact the relevant policy team and not the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) :

Area Team
HMRC’s criminal investigation policy  

Civil Investigation of fraud policy including COP9

Civil Investigation of evasion under PN160, PN161 and PN300

HMRC forfeiture policy under PN12A (Seizure and Restoration) Investigation and Civil Enforcement Policy Team (Risk & Intelligence Service, Organised Crime Group)  
  HMRC’s penalties regime (VATF44300) For technical queries: Central Policy Tax Advice Administrative (TAA) team Support Unit
For operational queries: complete the COPGU Question Template    
  Hidden economy operational issues Contact the Hidden Economy Team