You can report someone to HM Revenue and Customs (HMRC) if you think they are committing VAT fraud - you do not have to give your name.
You can report VAT fraud online (external link) or by telephone.
HMRC Fraud Hotline
0800 788 887
Monday to Sunday, 8am to 8pm
Find out about call charges (external link)
For your own safety, do not:
try to find out more about the fraud
let anyone know you are reporting it
encourage anyone to commit a crime so you can get more information
If you know about or suspect VAT fraud and do not report it, you may have to pay the tax yourself.
What is VAT Fraud?
VAT fraud is a type of tax evasion. It happens when a business does not charge VAT when they should, or charges you VAT but does not pay it to HMRC. They might:
ask you to pay cash to avoid paying VAT on a sale or job
ask you to make the payment to someone other than the business, or several payments to different people or businesses
not be registered for VAT when they should be
claim to have applied for a VAT number when they haven’t
use a VAT number that’s false or belongs to someone else - check a UK VAT number is valid (external link)
Example
An electrician does some work on your house. They offer to accept a cash-in-hand payment to save you VAT on the cost of the job. Accepting cash to avoid VAT is tax evasion, which is against the law.