JSL1300 | Introduction: Where to obtain assistance and guidance: HMRC teams: VAT Fraud Team

The VAT Fraud Team is part of the VAT Directorate, based at 100 Parliament Street, London, and has responsibility for:

• policy and legislation for civil intervention and litigation to counter VAT fraud, including the reverse charge for specified goods and services

• the Kittel, Ablessio and Mecsek principles, including formulation and guidance

• all VAT fraud civil litigation

• Joint and Several Liability, including drafting and publishing Notice 726 and associated policy guidance

• advising on the policy aspects of judicial reviews and other civil litigation involving VAT fraud, including tort of conspiracy;

• providing advice to FIS, LB, WMBC and ISBC compliance staff on when and how to use a VAT civil intervention

• monitoring and advising on new variants of VAT fraud; and

• monitoring and advising on VAT fraud in relation to VAT policy or legislative changes, or new processes.

The VAT Fraud Team is not responsible for the following:

• HMRC’s criminal investigation policy;

• Civil Investigation of fraud policy including COP9;

• Civil Investigation of evasion under PN160, PN161 and PN300; and

• HMRC forfeiture policy under PN12A (Seizure and Restoration).