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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Introduction to assurance: responsibilities of compliance team officers: VAT compliance managers - senior managers

  • understand the Risk process;
  • encourage contributions from team members to the Risk process including ideas for sifts, and the giving of quality feedback;
  • maintain the integrity of the tax, ensuring that staff are appropriately trained, understand and operate within the VAT law, and prioritise work ensuring that deadlines, for example, credibility queries, correspondence reply dates, assessment time limits, are met;
  • conduct checks at various stages in the assurance process to confirm that the Quality Event Standards are being maintained;
  • encourage the raising of suitable references to help others to assure the tax;
  • ensure that sample visits are allocated to suitably experienced officers; and
  • provide technical guidance.
  • Authorising Officer for penalties, see CH261000.