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|
|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.