- To report VAT fraud, a submission must be made to the VAT Fraud Team
- If denying the right to deduct input tax under the Kittel principle, a specific template must be completed and authorized by a line manager
- The template was updated in March 2023 and any submission not using this template after May 1, 2023, will be rejected
- The current version of the template is dated July 25, 2024, following a minor update.
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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