Commentary

V7.298 VAT compliance activity by HMRC

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.298 VAT compliance activity by HMRC

Part V7 Tax planning | Commentary

V7.298 VAT compliance activity by HMRC

HMRC now identifies a lot of errors by reviewing VAT returns in the comfort of its offices. Contrast that to the policy that applied in the past when officers usually made a visit to the premises of the taxpayer to carry out checks and reviews. The message is clear – although there are less HMRC visits taking place, HMRC is still making enquiries into VAT returns and figures by telephone calls or by writing to the taxpayer.

The office-based reviews referred to in the previous paragraph focused on VAT compliance activity in relation to

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