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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Event audit screens on EF: Summary screens: Contact details

These include the traders name and address, web site and e-mail address, associatedbusinesses and the name and address of the accountant. The trader’s accountant shouldbe recorded as a non- registered association. In addition, if the accountant is VATregistered, these details should also be recorded in the registered associations.

Once an association is made, a link is made “both ways” and reference to thislink is made within the folders of both traders. This will be of great assistance shouldparticular risks be identified from common clients of the accountant, as client VATnumbers will be recorded as an association in the EF of the accountant. If the accountantde-registers, then the registered association entry in the client EF will be automaticallydeleted, or vice versa.

Where the place visited was difficult to find, directions for the benefit of futurevisiting officers should be included in the directions field below the address. Publictransport routes or parking advice are also helpful.