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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: who makes the decision?

VATAC6600 | Missing trader VAT fraud: who makes the decision?

From HM Revenue & Customs · VAT Accounting Manual

The decision should be made by the person best placed to judge the impact on the business and to defend that decision at judicial review. It must not be made at a grade lower than higher officer.

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