VATAC4500 | Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt: person making the decision

You must be clear about who is making the relevant decision to use the discretionary power. This decision is delegated to the officer with the most detailed knowledge of the circumstances of the business. However all such decisions are subject to review before notification to the trader as follows:

In avoidance cases a decision is subject to review by the Senior Avoidance Investigator (SAI) detailed at VATAC5300.

In missing trader VAT fraud cases it is subject to review in accordance with VATAC6000.

In cases where financial difficulty could result in accumulating VAT debt please follow VATAC7300.