Introduction: Where to obtain assistance and guidance: HMRC teams: VAT Fraud Team
The VAT Fraud Team is part of the VAT Directorate, based at 100 Parliament Street, London, and has responsibility for:
- policy and legislation for civil intervention and litigation to counter VAT fraud, including the reverse charge for specified goods and services
- the Kittel principle, including formulation and guidance
- all VAT fraud civil litigation
- Joint and Several Liability, including drafting and publishing Notice 726 and associated policy guidance
- the policy on ‘Input Tax deduction without a valid VAT invoice’ Statement of Practice
- advising on the policy aspects of judicial reviews and other civil litigation involving VAT fraud, including tort of conspiracy;
- providing advice to Specialist Investigations, Local Compliance and Large Business Services compliance staff on when and how to use a VAT civil intervention
- monitoring and advising on new variants of VAT fraud; and
- monitoring and advising on VAT fraud in relation to VAT policy or legislative changes, or new processes.
The VAT Fraud Team is not responsible for the following:
- HMRC’s criminal investigation policy;
- Civil Investigation of fraud policy including COP9;
- Civil Investigation of evasion under PN160, PN161 and PN300; and
- HMRC forfeiture policy under PN12A (Seizure and Restoration).
The above are the responsibilities of the Investigation and Civil Enforcement Policy Team.