VATF82000 - What to do if you discover VAT fraud: obtaining all the documents and evidence
Prior to making a submission to the VAT Fraud Team (VATF85000) you must ensure that you have collected all the relevant documents and evidence needed to make your decision. It is essential that all documents are obtained for the purposes of constructing the List of Documents (LoD) (VATF86000) should the taxable person appeal.
If you are unsure what documents and evidence you will need (VATF83000) please contact the VAT Fraud Team.