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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: business records checks: at the visit: VAT registered business: introduction

BRC is a check on the adequacy of the statutory records to enable a return of business profits to be made for direct tax purposes.

A technical failing for VAT will not, on its own, influence your decision as to the adequacy of the statutory business records. Depending upon the nature of the VAT failing, you may need to refer the case to RIS to consider whether a tax check is appropriate.

See COG941010 on the extra records to be kept by VAT registered businesses.