Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

HM Revenue & Customs
, see all updates

Check on registered particulars: assurance

Ensure reporting of;

  • any change in ownership or control, or influx of new managerial staff. It is likely to affect the internal control and administration of the tax, and may itself provide a risk as their procedures change. Discreetly endeavour to ascertain the reason for such changes. Bear in mind the possibility that the underlying motive may be evasion, and in particular, long term fraud;
  • the officer should also confirm that the trader remains liable to be registered; and
  • the officer should check that a repayment trader is still eligible for repayment status and if the trader is not eligible remove the repayment indicator via the completion of VAT 12.