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.