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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.2 Duties, records and control /VAT visits and inspections / V5.222 VAT visits and inspections—assurance visits

V5.222 VAT visits and inspections—assurance visits

Part V5 Compliance, enforcement and appeals

Assurance visits are carried out by assurance officers based at local VAT offices, and can be broadly classified under three headings¹.

Compliance checks

The frequency of such visits is inevitably constrained by the manpower resources available. Assurance staff are naturally concentrated in those areas which are most likely

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V3.140A Tax point—land

V3.187 Place of supply of services—special rule—designated travel service

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V16.905 Clarification of place of supply policy

V4.406 Fuel and power

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

VATA 1994 Sch 8

V3.518 Changes in consideration

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

VAT 652 Voluntary disclosure of errors on VAT returns

VAT 56 Application to change the representative member of a VAT group

V1.241 Interpretation and construction of VAT legislation

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.162A VAT refunds for museums and galleries

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

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