Reporting VAT Fraud: Submission Process for Kittel Cases – HMRC Internal Manual Update

• 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.