VSMEUPDATE140226 - 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 |