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VATF36234 | What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: box breaking and box consolidation: issues to consider: has there been multiple use of the VAT

From HM Revenue & Customs · VAT Fraud

You should consider whether anything indicates that the invoice is not an original invoice or has been used before. If you have doubts you should contact the VAT Fraud Team.