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HMRC internal manual

VAT Fraud

VAT Fraud Manual: recent changes

Below are details of the amendments that were published on 14 October 2014 (see the update index for all updates)

Page Details of update
   
VATF42000 Changes to the content page to reflect addition of new sections
VATF42400 Rewritten and reformatted section dealing with invalid invoices - content page
VATF42410 Was old section VATF42400
VATF42420 New content page
VATF42421 New section looking at what constitutes a valid VAT invoice
VATF42422 New section looking at what constitutes an invalid VAT invoice
VATF42423 New section looking at the first thing to do if an invoice is found to be invalid
VATF42424 New section explaining the Invalid Invoice Statement of Practice and HMRC’s discretion
VATF42425 New section explaining when HMRC’s discretion should not be exercised
VATF42430 New section looking at reviewing other evidence to support a claim to input tax where the VAT invoice is valid
VATF43230 Changes to the content page to reflect changes to the sections
VATF43233 Removal of some text, which can now be found in VATF43234
VATF43234 New section detailing the need to obtain evidence
VATF43238 Removal of some text
VATF44200 Amendment to include the gas and electricity reverse charge
VATF44500 Removal of some text
VATF85000 Removal of text and change to content page
VATF85100 New section
VATF85200 New section detailing when to make a submission
VATF85300 New section detailing how to make a submission
VATF85400 New section looking at the VAT Fraud Team’s response
VATF85500 New section looking at cases not dealt with by the VAT Fraud Team
VATF86000 Removal of text and change to content page
VATF86100 New section discussing how to notify a taxable person of a decision made using Kittel
VATF86200 New section discussing how to notify a taxable person of a decision made using Mecsek
VATF86300 New section discussing how to notify a taxable person of a decision to deregister because of abuse
VATF86400 New section discussing how to notify a taxable person of a decision using another intervention