VATF85330 | What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: making a submission: Kittel cases

Where you propose to deny the right to deduct input tax under the Kittel principle, the Kittel Ablessio template (Word 62KB) should be completed and authorised by your line manager. The template had a major rewrite in March 2023 and from 1 May 2023 any submission not using this template was rejected. This is still the case even though the current version of the template is dated 25 July 2024 (following a minor update).

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