You can report someone to HM Revenue and Customs (HMRC) if you think they’re committing VAT fraud - you don’t have to give your name.
You can report VAT fraud online or by telephone.
For your own safety, don’t:
- try to find out more about the fraud
- let anyone know you’re reporting it
- encourage anyone to commit a crime so you can get more information
If you know about or suspect VAT fraud and don’t report it, you may have to pay the tax yourself.
What is VAT fraud?
VAT fraud is a type of tax evasion. It happens when a business doesn’t charge VAT when they should, or charges you VAT but doesn’t pay it to HMRC. They might:
- ask you to pay cash to avoid paying VAT on a sale or job
- ask you to make the payment to someone other than the business, or several payments to different people or businesses
- not be registered for VAT when they should be
- claim to have applied for a VAT number when they haven’t
- use a VAT number that’s false or belongs to someone else - check a UK VAT number is valid
An electrician does some work on your house. They offer to accept a cash-in-hand payment to save you VAT on the cost of the job. Accepting cash to avoid VAT is tax evasion, which is against the law.