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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

HM Revenue & Customs
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Post Audit Action: OPS completion

The principal reasons for advising details of visits made to traders are to:

  • update details of the comparative risk of individual traders for the risk revision;
  • accumulate event statistics; and
  • form a data bank for research and policy developments.

If further information comes to light after notification of visit information on OPS which affects, for example, additional liability identified on the visit, or amendments to an Officer’s Assessment, this must be updated on OPS.