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Are the days of face-to-face VAT compliance visits over?

09 November 2021 / Neil Warren
Issue: 4816 / Categories: Comment & Analysis
63259
An inspector calls

Key points

  • HMRC compliance visits seem to be focusing on repayment returns.
  • Given that fewer HMRC checks are taking place accountants need to be more proactive about ensuring their clients’ VAT affairs are correct.
  • Many mistakes stem from a client’s misunderstanding of a complex VAT rule.
  • Extension of making tax digital to voluntary VAT registrations should be delayed to 2026.

My parents both did jobs that are now obsolete superseded by modern technology. I wonder if my old job as a visiting VAT officer for Customs and Excise is going the same way particularly following the recent pandemic. Will all VAT compliance checks now take place from a remote location relying solely on electronic transfers of accounting data and pdf documents by email and occasional telephone or Zoom discussions between a taxpayer and the officer to resolve matters? Is this outcome a wise strategy and what...

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