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HMRC internal manual

VAT Fraud

HM Revenue & Customs
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What to do if you discover VAT fraud: notifying the taxable person of your decision: decisions made using any other intervention

The procedures for notifying taxable persons of assessments contained within the VAT Assessments and Errors Correction Manual (VAEC) should be followed. Prior to issuing the letter a draft should be sent to the VAT Fraud Team for comment. On receipt back from the VAT Fraud Team the letter should be saved to the taxable person’s EF and then issued. Copies of the decision letter should not be sent to the Missing Trader Intra-Community (MTIC) Litigation Team.