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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Introduction to assurance: health & safety: general

Withdraw immediately from unsafe premises and record H&S issues in the Risk Profile within EF for future reference. Avoid expressions that may be construed as personal remarks or opinions concerning traders and restrict your comments to those of a factual nature for example. protective clothing must be worn, guard dogs roaming free, no toilet facilities and so on.

If premises have not been inspected, on this occasion, make a note on EF as to the reasons why.