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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

The Audit Process: the importance of cross-regime risk awareness: action to be taken on an assurance visit

Many cross-regime risks will become apparent during the course of routine assurance visits. As soon as you become aware of such risks, your actions should have two immediate aims:

  • to gather as much information as possible so that you can pass this on to the appropriate Risk team, or RIAT (Risk Intelligence and Analysis Team) if the Inland Revenue is likely to be involved; and
  • to do this without arousing the suspicions of the person you are dealing with, or anyone else in the business.

If you have completed an assurance visit and have some causes for concern about a trader, you should make a report to the appropriate team.