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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Post Audit Action: allocation of points

The trader should be allocated points in accordance with VSME56000. These points are used to update Central Risk Analysis (CRA). They should be recorded on EF and OPS on completion of the visit. Line Managers should review critically the allocation of points by their staff, with a view to ensuring the maximum objectivity and uniformity. Any disagreements should be discussed with the staff concerned.