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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: business records checks: at the visit: contents

  1. COG940725
    Supporting Guidance: business records checks: at the visit: refusal of entry to the business premises and inspect records
  2. COG940750
    Supporting Guidance: business records checks: at the visit: missed appointments
  3. COG940775
    Supporting Guidance: business records checks: at the visit: changing the appointment
  4. COG940825
    Supporting Guidance: business records checks: at the visit: during the visit
  5. COG940850
    Supporting Guidance: business records checks: at the visit: background to the business
  6. COG940875
    Supporting Guidance: business records checks: at the visit: record-keeping: contents
  7. COG940900
    Supporting Guidance: business records checks: at the visit: business receipts (including ancillary income)
  8. COG940925
    Supporting Guidance: business records checks: at the visit: business expenditure
  9. COG940950
    Supporting Guidance: business records checks: at the visit: cash handling and bank and credit card statements
  10. COG940975
    Supporting Guidance: business records checks: at the visit: sample and number of records you need to check
  11. COG941000
    Supporting Guidance: business records checks: at the visit: VAT registered business: contents
  12. COG941050
    Supporting Guidance: business records checks: at the visit: money laundering regulations
  13. COG941075
    Supporting Guidance: business records checks: at the visit: fraud and tax evasion
  14. COG941100
    Supporting Guidance: business records checks: at the visit: discussing and informing customer of adequate records
  15. COG941125
    Supporting Guidance: business records checks: at the visit: informing customer of inadequate records
  16. COG941150
    Supporting Guidance: business records checks: at the visit: the re-visit and 24 month review
  17. COG941175
    Supporting Guidance: business records checks: at the visit: what if your judgement is disputed
  18. COG941200
    Supporting Guidance: business records checks: at the visit: complaints
  19. COG941225
    Supporting Guidance: business records checks: at the visit: when a customer can appeal to a tribunal
  20. COG941250
    Supporting Guidance: business records checks: at the visit: disclosure made during a visit