What to do if you discover VAT fraud: notifying the taxable person of your decision: decisions made to deregister because of abuse
The (This content has been withheld because of exemptions in the Freedom of Information Act 2000) informing a taxable person of his deregistration should be used.
All such draft letters should be forwarded to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , via email, for comment prior to issue. On receipt back from the VAT Fraud Team the letter should be issued and a copy saved to the taxable person’s EF.
It is important that the letter is issued as soon as possible after receipt of advice from the VAT Fraud Team.