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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

VAT Small and Medium Enterprises Assurance Manual: recent changes

Below are details of the amendments that were published on 26 February 2014 (see the update index for all updates)

Page Details of update  
VSME3090 Contents page inserted headed Deregistration Visits  
VSME3093 Page added outlining factors to be taken into account when deciding whether to carry out a deregistration visit  
VSME3095 Page added with guidance on deregistration visits to traders in a repayment situation at time of deregistration