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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Event audit screens on EF: recording telephone calls on EF

If the event is open on EF, the compliance officer must record details of the conversation in the comments section of the EF audit report stating the date and time of the call.

Similarly, where the visiting officer contacts the trader or their representative after a visit to request further information for example details of missing invoices or other records, the details of the conversation must be recorded in the EF audit report if it is still open.

If the event has been closed on EF, the Post Visit screen must be used to record details of the telephone contact.