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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Introduction to assurance: responsibilities of compliance team officers: VAT compliance officers - officers and higher officers

  • understand the risk process;
  • suggest areas and indicators for targeted sifts in conjunction with the Risk Manager;
  • consider and fully address the risks identified by the risk team and consider further risks identified during the event;
  • ensure that Quality Event Standards are maintained including the completion of EF and OPS;
  • address compliance issues, see CH200000 and encourage voluntary compliance;
  • complete the feedback sheet, making constructive comments which will benefit future sifts, and pass back to the risk team;
  • prioritise work ensuring that deadlines, for example, credibility queries, correspondence reply dates, assessment time limits, are met;
  • review and ensure all data is correct and update the minimum information requirements;
  • undertake the required sample visits; and
  • indicate projected next visit date, based on risk, to assist the risk team.