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VATAC6500 | Missing trader VAT fraud: handling of missing trader VAT fraud cases

From HM Revenue & Customs · VAT Accounting Manual

When dealing with missing trader VAT fraud cases make sure that:

  • you have understood the policy background in VATAC5100;

  • you keep a record of the factors that have led you to consider changing stagger;

  • there is a range of supporting factors indicating that your action is necessary for the protection of the revenue; and

  • you have considered any representations from the trader.