VATF35410 | What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: making the decision - who does what: introduction

HMRC’s decision-making process will be closely inspected in any appeal so it is important to remember the following principles when making a decision to issue a NoD:

• you must look at each case on its own merits

• take all the relevant factors into account

• do not take account of irrelevant factors

As with all HMRC powers, we are required to apply the power in a reasonable and proportionate manner, as explained at VATF35210.

Before issuing the NoD the draft letter (VATF35321) must be sent to the VAT Serious Non-Compliance & Fraud Team for approval.