V5.224 VAT control—work done

There are several different approaches to reviewing the accuracy of returns and the method adopted in any particular case is likely to be based on a number of factors, including the trader's tax history, the state of his accounting records, information available from independent sources, and the officer's own experience and judgement.

Examples of the type of check carried out include:


    •     arithmetical checks, eg checking retail scheme calculations


    •     vouching checks, eg ensuring that input tax credits are supported by the required evidence


    •     liability checks, eg scrutinising sales invoices to ensure that the correct rate

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