VATF35450 | What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: making the decision - who does what: the role of the VAT Serious Non-Compliance & Fraud Team

The VAT Serious Non-Compliance & Fraud Team must approve all NoD letters prior to issue.

Where the NoD is to be issued in non-Supply Chain fraud cases the VAT Serious Non-Complaince & Fraud Team must be consulted first. They are also happy to give advice to officers in any case in which the issue of a NoD is being considered.