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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Event audit screens on EF: Summary screens: Introduction

These screens contain the summary of the trader’s activities and records. They shouldbe updated with the information obtained from the interview with the trader, or theirrepresentative. Consider who will use the information you enter. Be clear and concise, butinclude all relevant details, making sure that the MIR (minimum information requirements)have been obtained.

The tabs within the summary screens include;

  • contact details;
  • business activities;
  • public notices; and
  • accounts details.