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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

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HM Revenue & Customs
Updated
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Introduction to assurance: introduction

This section provides guidance to VAT compliance staff, who deal with the assurance of Small and Medium Enterprises (SMEs) who have been selected for a compliance check by RIS. Please see CH200000.

It introduces a variety of ways of gaining assurance other than traditional premises full assurance visit. Following this guidance will ensure that the requirements of DAS are being met. Officers need to be familiar with the law, particularly VATA 1994 and should refer to it in formal correspondence.