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HMRC internal manual

VAT Accounting Manual

VATAC4600 - Using the discretion to direct stagger - addressing stagger manipulation, suspected missing trader VAT fraud cases and cases where financial difficulty could result in accumulating VAT debt: de minimis rules

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)