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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

The Audit Process: the importance of cross-regime risk awareness: introduction

HMRC staff are generally well aware of and well trained to identify the risks within their own regimes. But officers working in one area can often pick up evidence of fraud or non-compliance, that relates to a different business or regime. In general, any fraud or evasion of indirect taxes is also likely to involve a risk to the direct taxes payable by the taxpayer.