VATF35321 | What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: applying the measure: the Notice of Direction (NoD): how is the taxable person notified?

When notifying the taxable person you must use (This content has been withheld because of exemptions in the Freedom of Information Act 2000). The letter has been drafted so that it contains standard wording but can also be tailored to the particular circumstances of the business.

Drafts must be sent to the VAT Serious Non-Compliance & Fraud Team for comment prior to issue.

Before issuing a NoD you should read VATF35322, VATF35323, VATF35324, VATF35325, VATF35326 and VATF35400.