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HMRC internal manual

VAT Fraud

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HM Revenue & Customs
Updated
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VAT: Fraud: recent changes

Below are details of the amendments that were published on 1 February 2013 (see the update index for all updates)

Page Details of update
   
VATF12100 Inclusion of new text after the final bullet point.
VATF31000 Inclusion of text after ‘refusing zero-rating of dispatches/exports’.
VATF32000 Two new bullet points: ‘risks to the business from entering into the market’ and ‘the type of due diligence and / or risk assessments to be undertaken on suppliers and customers’.
VATF33000 New bullet point: ‘what type of due diligence and/or risk assessments have been undertaken on suppliers and customers’.
VATF43000 Expansion of title for VATF43200.
VATF43100 New bullet point: ‘refusing zero rating where there is connection with fraud (VATF43220 and VATF43230)’.
VATF43200 Deletion of old text and insertion of a table of contents for new section.
VATF43210-VAT43238 New section.
VATF44200 Inclusion of new text: ‘Unlike specified goods there is no de minimis limit, so the reverse charge applies to all supplies of specified services no matter the value.’
VATF44500 Change of link to VAT Fraud Team page and slight amendment to text.
VATF44700 Change of link to VAT Fraud Team page.
VATF45340 Split the ‘Denial of zero rating …’ paragraph into two sub paragraphs, with an inclusion of a new sentence and link to VATF43230.
VATF81000 Inclusion of text after ‘refusing zero-rating of dispatches/exports’. Inclusion of new text detailing when a submission needs to be made.
VATF82000 Change of link to VAT Fraud Team page.
VATF83000 Change of link to VAT Fraud Team page and additional text ‘(Please note that the VAT Directorate £150,000 tax at risk limit does not apply to fraud cases.)’
VATF85000 Amendments to text.
VATF86000 Amendments to text.
VATF87000 Change of link to VAT Fraud Team page.
VATF88000 Change of link to VAT Fraud Team page.