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HMRC internal manual

Labour Provider Guidance

Interventions: compliance routes: VAT: Post visit or interview actions

Visit report - if you have conducted an interview you will need to complete a visit report. You can use the templates found under ‘Operation Assurance procedures’, see LPOG11000 to record information obtained during the interview and/or the results of any records analysis you have done.

Alternatively you could create a word document report, in the same manner as direct tax reports are written, as a full account of the interview which could be sent to the customer if notes of meeting are requested.

You will need to keep a copy in the LM Holding Store CAF case folder for that customer and capture the report to Caseflow and EF.

Dependent on the source of your case you may need to let another section know that you have completed the visit and report, and give them an overview of your findings and confirm if any further actions are necessary.

Review records - dependant on whom you have seen, where you have attended and what was provided during the visit you may need to request that additional documents/business records are provided, see LPOG7150 for further guidance regarding inspection/information powers.

You may have removed business records to enable a more detailed review on your return to the office. Discuss your case with colleagues to glean best practise credibility checks, get a clear understanding of the ‘norms’ that you should be seeing, share templates/forms for recording the information and so on.