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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: overseas visits: draft letter

Dear

Subject: Regulation 904/2010, Article 11 - Presence in administrative offices and participation in administrative enquiries

Request to visit the premises of a trader registered for VAT in

The UK requests your permission to visit………………….at their premises at………….

The reason for this request is to obtain information from the business records of a business registered for VAT in ………Under the provisions of Article 11, any inspection of VAT records must be carried out by an official of ……., although a UK official may be present at the inspection, and may be given copies of documents containing the requested information.