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Official guidance
VAT Fraud

VATF86000 · What to do if you discover VAT fraud

  • VATF86100 · Notifying the taxable person of your decision: decisions made using the Kittel principle
  • VATF86200 · Notifying the taxable person of your decision: decisions made using the Mecsek principle
  • VATF86300 · Notifying the taxable person of your decision: decisions made to deregister using Ablessio
  • VATF86400 · Notifying the taxable person of your decision: decisions made using any other intervention
  1. What to do if you discover VAT fraud: contents
  2. What to do if you discover VAT fraud: notifying the taxable person of your decision: decisions made to deregister using Ablessio

VATF86300 | What to do if you discover VAT fraud: notifying the taxable person of your decision: decisions made to deregister using Ablessio

From HM Revenue & Customs · VAT Fraud

The Ablessio template letter should be used to inform a taxable person of its deregistration.

All such draft letters should be forwarded to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000), via email, for comment prior to issue. On receipt back from the VAT Fraud Team the letter should be issued and a copy saved to the taxable person’s EF.

It is important that the letter is issued as soon as possible after receipt of advice from the VAT Fraud Team.

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