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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

The Audit Process: PERCET: (E) establish: future compliance

  • flat Rate Scheme;
  • annual Accounting Scheme;
  • cash Accounting Scheme;
  • details of the National Advice Help line number 0845 010 9000 and the HM Revenue and Customs Internet site web address; and
  • other issues such as outstanding returns, existing ledger balances, and the late rendering / non-payment of returns must be discussed with the trader on each contact. Record the details of advice given in the comments section of the EF Audit Report.
  • New Penalties regime.