Updates: VAT Small and Medium Enterprises Assurance Manual
2017
The Audit Process: estimation for completion of VAT return: payment offered by a trader
Archiving reason text added.
Check on registered particulars: check on traders effective date of registration (EDR)
Added link to VATREG manual x 2.
2016
Introduction to assurance: notebooks
Updated link to notebooks guidance
Introduction to assurance: the humint policy
Enforcement handbook changed to CJP and redacted and updated link
Appendix 1 The points system: Degree of trader compliance
Fix page after migration
The Audit Process: audit standards
Missing text reinserted
Missing text reinserted.
Post Audit Action: allocation of points
Missing text reinserted
Post Audit Action: errors discovered in value of outputs or inputs on the VAT return
Missing text from migration to new intranet reinserted.
Introduction to assurance: notebooks
Fix to title
The audit process: estimation for completion of VAT return: introduction
Link to VAT manual
Recording V465(B) information into caseflow: recording V465(B) information into caseflow
Formatting change
Check on registered particulars: trade classification
Missing text reinserted
Assurance of SME: scope of this volume
COPGU link updated
The Audit Process: PERCET: (P) preparation and planning: sources of help
Links to VATREG
The audit process: PERCET: (P) preparation and planning: process
Links to VATREG added
The audit process: procedure for contacting risk teams
RIS mailbox process
The audit process: disaggregation
Link fixed
Introduction to assurance: requests for disclosure
Information policy and disclosure email updated. Small wording fix
Link directly to VATREG
Introduction to assurance: non established taxable persons (“overseas traders”)
References to V1-28 updated
Introduction to assurance: principal place of business (PPOB) and place to visit
References to V1-28 updated
Assurance of SME: the role of the compliance operational policy and guidance unit (COPGU)
Change COPGU link