The financial authority may request to review the VAT records of a business. Generally, a tax inspection can be initiated within a period of three years after a VAT return is filed.
The VAT inspectors have wide-ranging powers enabling them to enter and inspect premises and to review records.
In practice, many inspections are carried out remotely via the telephone, email, data box or through written correspondence.
Nevertheless, it is still possible that a VAT inspector will visit the business's premises, interview the owners or directors of the business and key staff, inspect the premises and review the VAT records. These inspections
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