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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Event audit screens on EF: Summary screens: Accounts details

The Accounting Software should be recorded in EF on the ‘Records’ screen, in thefirst available box in the 4th column of “Main” details, below the entry for“Copy S.S.D. Despatches”. The “Location of the VAT Account” box shouldalso be fully completed.

Use the “Structure and Organisation” box within “Other Details” screento comment on the accounting system used, and whether it is well maintained andcontrolled. Describe the audit trail. Provide details of the structure of the organisationof the business, tax points and rulings given.