Generally, traders only deal with local VAT officers on matters that arise from an assurance visit.

Collection and management of VAT

The Commissioners for Her Majesty's Revenue and Customs (HMRC or ‘R & C Commrs’) are responsible for the collection and management of VAT (VATA 1994, Sch. 11, para. 1 as substituted by CRCA 2005, s. 50 and Sch. 4, para. 55 from 18 April 2005). They are sometimes erroneously referred to as the ‘VAT Commissioners’.

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