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Contents

Official guidance
VAT Accounting Manual

VATAC6000 · Missing trader VAT fraud

  • VATAC6100 · Cases
  • VATAC6200 · Alternatives to stagger changes
  • VATAC6300 · Cases suitable for change of stagger or refusal of monthly returns
  • VATAC6400 · Additional factors
  • VATAC6500 · Handling of missing trader VAT fraud cases
  • VATAC6600 · Who makes the decision?
  • VATAC6700 · Handling of cases on change of stagger
  • VATAC6800 · Considering representations against the letter sent under VATAC6500
  • VATAC6900 · Handling of cases on refusal to allow monthly returns at registration
  1. Missing trader VAT fraud: contents
  2. Missing trader VAT fraud: additional factors

VATAC6400 | Missing trader VAT fraud: additional factors

From HM Revenue & Customs · VAT Accounting Manual

The more hallmarks of an abusive case that are present, the stronger will be the decision to change stagger or refuse monthly returns. For the most recent intelligence on hallmarks of missing trader VAT fraud, you should contact the Central Co-ordination Team (CCT) in Specialist Investigations.

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