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  1. Home
HMRC internal manual

VAT Fraud

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
28 June 2023 - See all updates
  1. Back to contents
  2. VATF30000
  3. VATF35000
  4. VATF35300

VATF35320 - What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: applying the measure: the Notice of Direction (NoD): contents

  1. VATF35321
    How is the taxable person notified?
  2. VATF35322
    What records should the direction ask to be kept?
  3. VATF35323
    How detailed should the record descriptions be?
  4. VATF35324
    How should the records be kept?
  5. VATF35325
    What is the effective date from which records should be kept?
  6. VATF35326
    Who receives the NoD and how?
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