VATF36310 | What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: conduit traders: introduction

This part of the guidance manual is aimed at assisting officers in tackling conduit traders, which are traders which facilitate Supply Chain fraud outside the UK (VATF23500), where the tax loss is outside the UK.

The guidance sets out:

• what a conduit trader is (VATF36320)

• the types of conduit trading there is in the UK (VATF36330)

• possible civil interventions officers can use (VATF36340)

Note: Officers are strongly advised to consult the VAT Serious Non-Compliance & Fraud Team and/or the FIS Technical Team at an early stage when considering possible interventions in these cases. You must obtain approval from the VAT Serous Non-Compliance & Fraud Team before making any decisions involving the Kittel principle (VATF50000) or de-registration on grounds of abuse (VATF44500).