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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Check on business activities: public notices and explanation of the tax

  • check whether the trader is in possession of all relevant notices and leaflets;
  • issue updated versions and amendments as necessary (through NAS); and
  • record details of notices, leaflets for example, held and/or issued, in EF.

Educational needs should be gauged and guidance given. Every effort should be made to answer questions, and resolve points of difficulty. However, if the area of difficulty concerns a liability matter, answers provided during the visit should be expressed as opinions, and you should make it clear to the trader that your opinion is not a decision.

Inform the trader that;

  • “VAT Notes”, issued twice yearly with traders’ returns, give details of new and revised publications and topical notes on certain aspects of the tax; and
  • publications (and assistance when needed) are always available from, or through, the National Advice Service 0845 010 9000 and on line via the HM Revenue and Customs Internet web site