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VATAC6900 | Missing trader VAT fraud: handling of cases on refusal to allow monthly returns at registration

From HM Revenue & Customs · VAT Accounting Manual

In all cases

  • make sure the decision is taken by an officer of at least Higher Officer grade (see VATAC6600).

  • the norm in missing trader VAT fraud cases will be to direct use of stagger 1

  • if monthly returns were requested and refused, make sure that a decision letter explains the reasons

  • consider any representation in accordance with VATAC6800.