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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction to assurance: approach to private persons

Care must be taken when it is considered necessary to visit or contact unregistered private persons (Please see CH225150 for guidance on Third Party Notice: Considerations prior to issue). After you have discussed this with your manager, any unresolved cases of doubts or difficulty, should be referred to Policy Group - Compliance Framework - Accounting and Records.