VATF36250 | 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: if you discover a box breaker or consolidator and/or

In order to:

• improve compliance amongst box breakers and box consolidators,

• ensure that the businesses are aware of the tax implications if they make errors, and

• ensure a consistent approach is taken,

the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) should be issued to all newly discovered box breakers and box consolidators and to those in a transaction chain not currently subject to active enquiries.

Copies of letters issued must be saved to the taxable person's Electronic Folder.

Please note that the letter must not be sent to businesses that are not box breakers or box consolidators.

If you are in doubt as to whether the letter should be issued please contact the VAT Fraud Team.