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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Examining Accounts: Records Examination - Tests to Apply: General Scrutiny

As well as the authenticity of the overall record, it is worth giving any book a general scrutiny. Is there anything that strikes you? With 7 days a week trading, when do they find time to complete their books? Even if the records may be contemporaneous, but are there pointers to evasion or slack book-keeping?

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Once you have given the books a general scrutiny you should go on to test particular areas.