Small and Medium Enterprises Assurance Manual - Main contents


Search this Manual | Updates to this guidance

VSME1000Assurance of SME
VSME2000Introduction to Assurance
VSME4000 Confidentiality
VSME5000The Audit Process
VSME6000Post Audit Action
VSME8000The VAT Compliance Strategy
VSME9000Targeted Education, Enabling and Leverage team (TEEL) Ecops
VSME10000Event audit screens on EF
VSME11000Check on registered particulars
VSME12000Check on business activities
VSME24000Voluntary disclosures
VSME25000Visits to INTRASTAT traders not identified as supplementary declarants
VSME26000The trader report
VSME27000Inspection of premises, equipment and stocks and traders lifestyle
VSME28000Repayment Credibility
VSME29000 References
VSME30000Supplementary or alternative checks
VSME40000Checks on zero rating and outside the scope for outputs
VSME50000Challenge of selected purchases and importations
VSME51000Credits of input tax
VSME52000Checks on inputs – expenses
VSME53000Gifts, samples, applications to personal use etc
VSME54000Bad debts
VSME55000Suppression of inputs / outputs
VSME56000Appendix 1 The points system