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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Introduction to Assurance: methods of gaining assurance: joint visits

Except for visits undertaken jointly for management, training purposes, or where specifically designated (for example, for safety reasons), visits are only to be carried out by two officers when you can foresee an advantage to the Department or trader. For instance, an accompanying Audit Service officer, or clerical assistance where there is substantial transaction testing. (Only in exceptional circumstances are visits to be made by more than two officers).