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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Introduction to Assurance: methods of gaining assurance: office visit

It may not be necessary in all cases to visit a traders premises’, for example, where the trader works from home, has no stock or manufacturing facilities. The audit can take place in the office, where a range of the trader’s records are examined, sufficient to constitute a full visit.

The activity must be sufficient to address the risks identified at sift and to give assurance as to the trader’s compliance. It does not mean that all the trader’s records are necessarily required in the office, but there has been sufficient work done to cover all the major VAT activities of the trader.