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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 www.hmrc.gov.uk