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HMRC internal manual

VAT Fraud

From
HM Revenue & Customs
Updated
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VAT Fraud Manual: recent changes

Below are details of the amendments that were published on 26 March 2012 (see the update index for all updates)

Page Details of update  
     
VATF12100 First bullet point: change from ‘intervention’ to ‘interventions’.  
VATF12100 Fifth bullet point: addition of link.  
VATF12100 Bottom of page: removal of four bullet points and text and addition of table.  
VATF12210 In sub-section “‘V’-series guidance” removal of link to ‘V1-13’ etc.  
VATF12210 In sub-section “Other guidance” addition of links to Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance, Civil Evasion Penalty guidance, Civil penalties guidance and Input Tax guidance manuals.  
VATF20000 Removal of link.  
VATF23050 Addition of bullet point plus link.  
VATF24000 Deletion of section.  
VATF31000 Addition of five bullet points plus links.  
VATF33000 Change of link to new Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance manual.  
VATF36500 Change of link to new Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance manual.  
VATF42100 Final bullet point: change of wording from ‘evaded VAT’ to ‘relied on his right to deduct for fraudulent ends’.  
VATF42100 Final paragraph: change of link to new Input Tax guidance manual.  
VATF42300 First paragraph: change of link to new Input Tax guidance manual.  
VATF42300 Change of quote from Input Tax guidance manual.  
VATF42400 Penultimate paragraph: change of link to new Input Tax guidance manual.  
VATF42500 First paragraph in “Basic rules” section: change of link to new Input Tax guidance manual and removal of link in second paragraph to old input tax guidance manual.  
VATF42600 Final paragraph: change of link to new Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance manual.  
VATF42700 Change of title and complete re-write of section.  
VATF44300 New first paragraph and bullet points; addition of second bullet point and link to civil penalties guidance manual; new paragraphs and table after third bullet point.  
VATF44500 Minor changes to text; addition of link to new Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance manual and two new paragraphs towards end of section.  
VATF45000 Addition of ‘and box consolidation’ to description of VATF45200.  
VATF45110 First paragraph: change of link to new Input Tax guidance manual.  
VATF45200 Addition of ‘and box consolidation’ to title and to description of VATF45220; removal of words ‘regarding box breaking’ from description of VATF45230.  
VATF45210 Addition of ‘and box consolidation’ to title and throughout text; addition of new second paragraph; addition of link to ‘VATREVCHG’ guidance manual; change of descriptions to three bullet points.  
VATF45220 Addition of ‘and box consolidation’ to title and throughout text; restructuring of section; addition of sub-section on box consolidation.  
VATF45230 Addition of ‘and box consolidation’ to title; removal of ‘regarding box breaking from title; and removal of link to VATF45236.  
VATF45231 Addition of ‘and box consolidation’ to title; removal of ‘regarding box breaking from title; addition of text.  
VATF45232 Addition of ‘and box consolidation’ to title; removal of ‘regarding box breaking from title; slight changes to text.  
VATF45233 Addition of ‘and box consolidation’ to title; removal of ‘regarding box breaking from title; change of links to new Input Tax guidance manual; slight changes to text.  
VATF45234 Addition of ‘and box consolidation’ to title; removal of ‘regarding box breaking from title; slight changes to text.  
VATF45235 Addition of ‘and box consolidation’ to title; removal of ‘regarding box breaking from title; slight changes to text.  
VATF45236 Deletion of section.  
VATF45240 Addition of ‘and box consolidation’ to title and throughout text; and new first paragraph.  
VATF50000 Addition of link to new section VATF54000.  
VATF52100 Change of link to new Input Tax guidance manual.  
VATF53105 Change of link to new Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance manual.  
VATF53205 Change of link to new Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance manual.  
VATF53210 Change of link to new Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance manual.  
VATF53215 Change of link to new Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance manual.  
VATF53225 Change of link to new Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance manual.  
VATF53305 Change of links to new Missing Trader Intra-Community Fraud Specialist Investigations Operational Guidance manual.  
VATF54000 New section dealing with the application of penalties when denying input tax using the Kittel principle.  
VATF54100 New section dealing with the application of penalties when denying input tax using the Kittel principle.  
VATF54200 New section dealing with the application of penalties when denying input tax using the Kittel principle.  
VATF81000 Addition of bullet points, new paragraphs and table.  
VATF83000 Addition of new text.  
VATF85000 Addition of new text and table.  
VATF90000 Addition of link to new section VATF94000.  
VATF94000 New section dealing with standard and burden of proof.