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HMRC internal manual

VAT Fraud

VAT Fraud: recent changes

Below are details of the amendments that were published on 14 May 2012 (see the update index for all updates)

Page Details of update
VATF45000 Link to new section VATF45300.
VATF45300 New section dealing with treatment of conduit traders.
VATF54100 Deletion of part of first sentence in third paragraph and insertion of new text starting ‘attach or embed’.
VATF85000 Deletion of part of the first sentence in the second paragraph under ‘Making a submission’ and insertion of new text starting ‘where you have made …’.