Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

HM Revenue & Customs
, see all updates

Introduction to Assurance: methods of gaining assurance: full premises visit

This comprises a visit to the trader’s premises to review all aspects of their business activities and look at identified areas of concern in detail. It is likely to remain the most common means of addressing identified risks. Compliance testing visits will always be carried out at traders’ premises and cover all major areas of VAT activities. They should be carried out by experienced officers, who understand the reasons for compliance testing.

The compliance testing programme is designed to provide year on year comparisons of certain compliance factors and produce a trend analysis of results. The information obtained is used to inform policy and gives us an insight into the Department’s impact on trader compliance.