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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: roles and responsibilities: Audit Specialists (AS)

Audit Specialists are either part of Large Business (LB), based in Urban Centres, or the Local Compliance regional Systems Evasion and Audit Teams (SEAT). They undertake specific work at businesses that has been identified in the trader’s risk assessment, ranked according to the national audit priorities list. All work undertaken is completed to an agreed audit standard.

For more information, or to find out who is your local Audit Specialist, please email Milliam,Gillian (LB Strategic Risk Unit).