References: Points to consider
- purchase invoices look questionable, or unusually high value;
- VISION shows less output tax declared than the invoices checked;
- trading activities are erratic or changed significantly;
- self -billing used by either trader;
- supplies between associated companies; and
- purchase invoices with no VAT shown, value of supplies indicates trading above VAT threshold.
References should be raised electronically using VAT 453s (for routinereferences) and VAT 452s (for urgent references).
Access vision / DTR to identify the Source Office Code for the trader. A reference canthen be forwarded via EF to the appropriate Risk Team in-tray.