| VSME2050 |
Introduction |
| VSME2100 |
Responsibilities of compliance team officers |
| VSME2150 |
VAT quality event standards and measures |
| VSME2200 |
Effects of assurance |
| VSME2250 |
Methods of gaining assurance |
| VSME2350 |
Approach |
| VSME2400 |
Health and Safety |
| VSME2450 |
Safe custody of official documents |
| VSME2500 |
Notebooks |
| VSME2550 |
The Humint policy |
| VSME2600 |
Time management |
| VSME2650 |
Importance of Consultation |
| VSME2700 |
Principal place of business (PPOB) and place to visit |
| VSME2750 |
Agreement with Accounting bodies |
| VSME2800 |
Visit’s to a trader’s private premises |
| VSME2850 |
High Value Dealers |
| VSME2900 |
Further information about HVDs |
| VSME2950 |
Tax advisers |
| VSME3000 |
Approach to private persons |
| VSME3050 |
Overseas visits |
| VSME3100 |
Agents selling on commission |
| VSME3150 |
Non established taxable persons (“overseas traders”) |
| VSME3200 |
Public sector authorities |
| VSME3300 |
Disclosure of information about traders to third parties |
| VSME3350 |
The approach to disclosure of visit information to traders or their representatives |
| VSME3400 |
Information provided during a visit |
| VSME3450 |
Letters following a visit |
| VSME3500 |
Requests for disclosure |
| VSME3550 |
Requests for sight of the visit report |
| VSME3600 |
Traders who fail to produce their records |
