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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Assurance of SME: scope of this volume

Permanent guidance is the main reference material for people in the Department. All Revenue & Custom’s formal procedures and work systems are outlined in these manuals, which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at indirect tax assurance staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This manual;

  • provides guidance to VAT assurance staff who deal with the assurance of Small and Medium Enterprises (SMEs) who have been deemed potentially non compliant, or selected as part of the compliant sample by the Risk team;
  • introduces a variety of ways of gaining assurance other than traditional premises full audit visit; and
  • when followed, will ensure that Departmental Audit Standards (DAS) are being met.

The contents of this manual are intended for use as guidance by assurance staff and should not be taken as prescriptive in the effective assurance of traders.

It is considered, at this time, to be the distillation of good practice, but is bound to change and evolve over time. In order to keep this manual up-to-date and relevant, assurance staff and others are invited to advise COPGU of any developments, or initiatives in assurance activity, worthy of publication to a wider audience in this, or other volumes.