Why do Customs and Excise investigate fraud matters?
Customs want you to pay the right amount of tax at the right time and we will do everything we can to ensure this happens. We aim to collect only the right amount of tax with any interest and penalties that may be due. Most taxpayers do declare and pay what is due. Unfortunately, some deliberately try to pay less than is due. When we think this may have happened, we will start to investigate the matter to establish the facts. We investigate the VAT affairs of all categories of VAT registered traders and also those that should be registered but are not.
