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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: business records checks: visiting officer’s visit outcome: visit summary report

1 Case Details * Business name * UTR and Caseflow reference * Date of visit, including start and end times * Address visited * Names of HMRC officer or officers visiting * Name of the customer and any representative at the meeting
   
2 Overview of business * A broad outline of the nature of the business and any significant changes within the review period. * Whether the business is registered for VAT, PAYE or CIS.
3 Records Checked * What records were checked and the period they covered. * Details of the types of checks carried out. * State specifically which records are the statutory records of receipts and expenditure for BRC purposes. * The findings of that check (for example, ‘20 sales invoices reviewed and period - adequate’ or, ‘from a sequence of 20 sales invoices 4 were missing - inadequate’). * Specific examples of any statutory records found to be inadequate.
4 Visit Outcome decision
5 Evidence and facts supporting the decision
6 Advice given on how to remedy any inadequacies found
7 Education provided
8 Customer’s comments (including facts contributing to poor record-keeping)
9 Manager’s reasons for supporting outcome, authorisation and further comments

You must save the completed summary form within Caseflow documentum and finalise it.

Managers should access the summary form from within Caseflow documentum, use the edit function to create a new version, add their comments and then use the ‘check-in’ function and ‘finalise’ to save the updated version.

Separate visit summary reports are to be prepared for:

  • the initial visit
  • any subsequent follow-up visit.