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Official guidance
VAT Fraud

VATF33000 · What to consider prior to determining whether to use an intervention: testing credibility

  • VATF33100 · Introduction
  • VATF33200 · Is the transaction contrived?
  • VATF33300 · Conducting a mark-up exercise
  • VATF33400 · Conducting a cash reconciliation exercise
  • VATF33500 · Supply chain (extended) verification
  • VATF33600 · Checking other tax, benefits and credits records held by HMRC
  1. What to consider prior to determining whether to use an intervention: testing credibility: contents
  2. What to consider prior to determining whether to use an intervention: testing credibility: is the transaction contrived?

VATF33200 | What to consider prior to determining whether to use an intervention: testing credibility: is the transaction contrived?

From HM Revenue & Customs · VAT Fraud

There are many indicators that could show that a transaction is contrived. Some of these are discussed in a separate section of this guidance (VATF60000). If you discover a taxable person whose transactions you suspect to be contrived you should contact the VAT Serious Non-Compliance & Fraud Team.

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