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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Event audit screens on EF: Reasonable excuse and mitigation: Consideration of MP relaxations and inhibits

If you are satisfied that the assessment is still liable to MP, consideration should begiven to the relaxations detailed in V1-27 Civil Penalties, Section 6. Where it is clearthat these cannot be applied, MP should be assessed.

Once the assessment is raised, it is the Assurance Officer’s responsibility to ensurethe assessment is issued. EF documents and VISION should be checked to ensure that thishas happened.