VATAC6900 - Missing trader VAT fraud: handling of cases on refusal to allow monthly returns at registration

In all cases

• make sure the decision is taken by an officer of at least Higher Officer grade (see VATAC6600).
• the norm in missing trader VAT fraud cases will be to direct use of stagger 1
• if monthly returns were requested and refused, make sure that a decision letter explains the reasons
• consider any representation in accordance with VATAC6800.