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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

From
HM Revenue & Customs
Updated
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Introduction to Assurance: time management

On visits, officers should arrive at the arranged time. You should consider the benefit of carrying additional casework, for use in the event of a visit being abortive, or significantly shorter than expected.

It is expected that, within the time planned, you should spend the maximum time productively at the trader’s premises, but allowing sufficient time to update EF and other related matters.