VATF85350 - What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: making a submission: refusing VAT registration and deregistering a taxable person

Please see VATF44500.

If making a submission please use the Kittel Ablessio template.

Process for officers in FIS

The completed submission template should be sent to FIS OC, Technical Team mailbox (FIS) 5899567@internal.hmrc.gov.uk who will review the information provided and reply to you. Cases that are unusual or new/novel will be sent on to the VAT Fraud Team for approval.

Process for officers in ISBC, WMBC and LB

The completed submission template should be sent, via your line manager and after being uploaded to EF, to the VAT Fraud Team. The  email address is: VATSNCFTeam, Indirect Tax (CS&TD).