Commentary

V5.222 VAT control—assurance visits

Part V5 Compliance, enforcement and appeals

V5.222 VAT control—assurance visits

V5.222 VAT control—assurance visits

Assurance visits are carried out by assurance officers based at local VAT offices, and can be broadly classified under three headings1.

Compliance checks

The frequency of such visits is inevitably constrained by the manpower resources available. Assurance staff are naturally concentrated in those areas which are most likely to prove cost effective2. Large or complex traders are visited more regularly, and will be allocated an HMRC Customer Compliance Manager who 'manages HMRC's compliance activities and the relationship between the business and HMRC across all taxes and duties. Our CCMs work with these large business customers to identify,

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