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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Event audit screens on EF: risk profile screen

  • health and Safety;
  • accuracy of Trader Database and MIR; and
  • trader Compliance / Trader Education.

Additional risks may include clerical and arithmetical errors, imports, exports, liability issues, non - deductible input tax, suppression of sales and partial exemption. Restrict any comments regarding H&S issues to factual observations, for example ‘Protective clothing must be worn’, ‘guard dogs roaming free’, ‘no lavatory facilities’. avoiding expressions which may be construed as personal remarks or opinions concerning traders.

Officers should be aware of the effect of the Data Protection Act 1998 and the right of the public to request sight of the information held in electronic records. Officers are reminded therefore that data held in EF must be factually accurate and not prejudicial.