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HMRC internal manual

VAT Reverse Charge

Introduction: Obtaining advice

The VAT Fraud Team

The VAT Fraud Team should be contacted for advice on all queries except those dealing with accounting procedures (i.e. those matters dealt with in sections 10 and 11 of Notice 735).

Advice from the VAT Fraud Team can be sought at any point during your investigations. Unless you are making a formal submission or require formal advice you are free to contact members of the team by email or telephone. If you are going to use one of these methods please ensure that you have all the details to hand in order to provide as much information as possible.

Indirect Tax Process Team (ITPT)

For queries relating to accounting procedures the relevant colleague within the Indirect Tax Process Team should be contacted.

Making a formal submission

If you wish to make a formal submission you should submit the case using the guidance set out in ‘How to submit a case - indirect tax issues’.