HMRC’s basic work in verifying the accuracy of past returns, etc. includes:

(1)checking that valid VAT invoices support input tax claims and that the invoices are readily found;

(2)checking arithmetic and ‘posting’ of figures from one place in the records to another. Usually, HMRC discuss with the trader any significant errors in order to decide whether large arithmetical, transcriptional or transpositional errors were apparently deliberate, careless or accidental;

(3)examining invoices to test if the correct VAT rate is shown and if they have a serial number;

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