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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

HM Revenue & Customs
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Check on business activities: principal outputs and inputs

  • what are the principal SR outputs/inputs?
  • what are the principal ZR outputs/inputs?
  • what are the principal exempt outputs/inputs? and
  • what other (outside the scope) outputs/inputs are there?

Record this information on the EF Summary screen, by percentage value and/or description. Any changes to the existing record may necessitate a change to the main business activity, trade classification and Structure and Organisation sections.

Amendment to the Trade Classification will require VAT 12 completion.