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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Introduction to assurance: requests for disclosure

Any request for HMRC information needs to be carefully considered to ensure there is a legal basis for disclosure. Guidance can be found in the Information Disclosure Guidance Manual or, in cases of doubt, a request for advice can be sent to CenPOL Information Policy and Disclosure.

There is discretion as to how you respond to such requests, depending on what is contained in the report. The usual way to deal with this situation is to prepare a separate report, which is confined to factual information, rather than revenue judgements. It is our policy not to give information which will reveal the internal workings of the department. The following is the kind of information which can be included:

  • details of the visit date and time and the officer or officers responsible
  • the periods examined by the officer and an outline of the records seen and the systems checked
  • details of any agreements, rulings or recommendations; and
  • details of any errors found.