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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Post Audit Action: other areas

  • Potential Criminal or Specialist Investigation issues;
  • hidden economy (HET);
  • Excise and International Trade implications;
  • Direct Tax referrals;
  • high Value Cash Dealers (HVD) and money laundering issues identified at Money Service Businesses (MSBs)- issue referrals to the Risk Team for these businesses for any irregularities identified;
  • tax avoidance issues and refer these to the local TAPE team;
  • Hum Int; and
  • aggregates Levy, Climate Change Levy and Insurance Premium Tax (IPT).