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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Updates: VAT Small and Medium Enterprises Assurance Manual

2016

published amendments

Introduction to assurance: non established taxable persons (“overseas traders”)
References to V1-28 updated
Introduction to assurance: principal place of business (PPOB) and place to visit
References to V1-28 updated
Assurance of SME: the role of the compliance operational policy and guidance unit (COPGU)
Change COPGU link

published amendments

The Audit Process: PERCET: (P) preparation and planning: sources of help
Links to VATREG
The audit process: PERCET: (P) preparation and planning: process
Links to VATREG added
The audit process: procedure for contacting risk teams
RIS mailbox process
The audit process: disaggregation
Link fixed
Introduction to assurance: requests for disclosure
Information policy and disclosure email updated. Small wording fix
Information policy and disclosure email updated. Small wording fix
Introduction to Assurance: deregistration visits: traders in a repayment situation at time of deregistration
Link directly to VATREG

published amendments

Assurance of SME: scope of this volume
COPGU link updated

published amendments

Recording V465(B) information into caseflow: recording V465(B) information into caseflow
Formatting change
Formatting change
Check on registered particulars: trade classification
Missing text reinserted

published amendments

The audit process: estimation for completion of VAT return: introduction
Link to VAT manual

published amendments

Introduction to assurance: notebooks
Fix to title

published amendments

Post Audit Action: errors discovered in value of outputs or inputs on the VAT return
Missing text from migration to new intranet reinserted.

published amendments

The Audit Process: audit standards
Missing text reinserted
The Audit Process: PERCET
Missing text reinserted.
Post Audit Action: allocation of points
Missing text reinserted

published amendments

Challenge of selected purchases and importations: suppression of inputs / outputs
Link fixed
Checks on zero rating and outside the scope for outputs: check on inputs - special risks
Link fixed

published amendments

Introduction to assurance: the humint policy
Enforcement handbook changed to CJP and redacted and updated link
Appendix 1 The points system: Degree of trader compliance
Fix page after migration

published amendments

Introduction to assurance: notebooks
Updated link to notebooks guidance

2017

published amendments

Check on registered particulars: check on traders effective date of registration (EDR)
Added link to VATREG manual x 2.

published amendments

The Audit Process: estimation for completion of VAT return: payment offered by a trader
Archiving reason text added.