HM Revenue & Customs: routine VAT inspections

When you run a business and pay and/or reclaim VAT, you can expect VAT inspection visits from HM Revenue & Customs (HMRC) to check that your calculations are correct.The interval between inspections depends on the size and complexity of your business and whether you have made accurate and timely returns and payments. For certain queries, a phone call or letter may be enough, rather than a full inspection.

ProcedureYou will normally receive notice of the visit, details of the officer making the visit, the likely length of the visit and an indication of who the officer will want to see and the records required.During the visit the officer will discuss your business and examine your records. The officer may inspect your premises and any goods kept there.At the end of the visit the officer will:provide help and support including details of schemes that may make dealing with VAT easier .


Work through any errors with you, show how they occurred and how to prevent them happening againdiscuss any concerns and agree any future actionadvise you of overpayments and underpayments and the reasons for theseexplain your right to a review or appealexplain how you can find out further information from the National Advice Service.


After the visit you can request a written summary of the visit. The officer will explain and quantify any errors in writing ensuring that you have plenty of time to respond. If you disagree with a decision you will be asked to provide more information.