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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Post Audit Action: Issue and receipt of references: Introduction

The issue of references enables independent cross checks to be made on the integrity oftraders and the accuracy and completeness of their VAT records.

The judicious issue of references by control officers has an essential part to play in theoverall system of control and they provide a useful credibility tool for colleagues. Thereare two forms for use when issuing references, VAT 452, which require urgent attention,and VAT 453, which has a “discretion” rating.