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HMRC internal manual

VAT Fraud

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HM Revenue & Customs
Updated
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VAT Fraud Manual: recent changes

Below are details of the amendments that were published on 9 May 2011 (see the update index for all updates)

Section Details of update
   
VATF11000 Removal of second half of the first sentence in the second paragraph. Addition of the word ‘It’ and removal of ‘This guidance’. Removal of the sentence before the heading ‘Purpose of the guidance’. Change of references from ‘(CT & VAT)’ to ‘VAT Directorate’. Removal of ‘(CT & VAT)’ in last sentence.
VATF12000 Change of references from ‘(CT & VAT)’ to ‘VAT Directorate’.
VATF12100 Change of references from ‘(CT & VAT)’ to ‘VAT Directorate’. Addition of the word ‘civil’ in the 3r d bullet point. Addition of the words ‘(the JSL Guidance Manual)’ in the 4t h bullet point. Addition of the word ‘VAT civil’ in the 7t h bullet point. Addition of a new paragraph detailing what the VAT Fraud Team is not responsible for.
VATF12210 Removal of FoI exemption relating to the JSL Guidance Manual. Removal of the VATCEP, VATCP and VDIM guidance manuals.
VATF12220 Removal of Notices 160, 161, 730 and 930.
VATF12230 Addition of link to ‘Use of Labour Providers’ leaflet.
VATF22000 Addition of the word ‘The’ in the second sentence. Removal of ‘and VATF80000’.
VATF23050 Addition of text regarding contacting the Hidden Economy Team. Removal of text concerning the VAT Civil Evasion Penalties manual.
VATF23100 Addition of the word ‘Assurance’, removal of FoI exemption and ‘and VATF80000’.
VATF23150 Removal of ‘and VATF80000’.
VATF23200 Removal of ‘and VATF80000’.
VATF23250 Removal of ‘and VATF80000’.
VATF23300 Removal of ‘[see comment 71 above]’ and ‘and VATF80000’.
VATF23350 Removal of ‘and VATF80000’ and addition of new final sentence.
VATF23400 Removal of ‘and VATF80000’.
VATF24000 Removal of ‘and VATF80000’.
VATF30000 Addition of a new topic for section VATF37000.
VATF32000 Addition of a comma and the word ‘operates’ in the first sentence. Removal of the word ‘then’ in the second sentence.
VATF33000 Removal of FoI exemption and reference to a guidance manual.
VATF36100 Removal of FoI exemption.
VATF36200 Removal of ‘and VATF80000’.
VATF36300 Removal of FoI exemption and ‘and VAT80000’.
VATF36400 Removal of FoI exemption and ‘and VAT80000’.
VATF36500 Removal of ‘and VATF80000’.
VATF37000 Addition of a new section.
VATF40000 Addition of new topic for section VATF45000 and renumbering of old VATF45000.
VATF41000 Addition of text in final paragraph and renumbering of link to VATF45000.
VATF42200 Changed ‘VATF45200’ to ‘VATF46200’.
VATF43200 Expansion of text regarding zero-rating of intra-community dispatches following the ECJ judgement in the case of ‘R’.
VATF44000 Addition of two new sections to the contents page.
VATF44100 Removal of FoI exemption.
VATF44300 Removal of reference to the VAT Civil Evasion Penalty manual. Inclusion of text referring to the Investigation and Civil Enforcement Policy Team.
VATF44500 New section dealing with refusing registration and de-registration of a taxable person.
VATF44600 New section dealing with issuing a Notice of Requirement to pay security.
VATF45000 New section dealing with considerations regarding particular sectors.
VATF45100 New section dealing with labour providers.
VATF46000 Renumbered from VATF45000.
VATF81000 Change of the first sentence from a heading to an emphasised sentence. Addition of text concerning what cases need to be sent to the Investigation and Civil Enforcement Policy Team.
VATF85000 Addition of text concerning what cases need to be sent to the Investigation and Civil Enforcement Policy Team.
VATF87000 Changes to differentiate procedures for MTIC and other interventions.