VAT Inspection Advice

Prepare properly before a VAT visit or records request

A VAT inspection can cover more than one return period and may lead to assessments, penalties or wider HMRC questions if records do not agree.

HMRC may ask to review invoices, VAT returns, accounting records, bank statements, till records, stock records, expense claims and business systems. The aim is to check whether VAT has been charged, claimed and paid correctly.

Common VAT inspection issues

• Input tax claimed without proper evidence
• Output tax omitted or posted to the wrong period
• Cash sales, till records or incomplete bookkeeping
• Zero-rating, exemption and place of supply questions
• Late registration, deregistration or flat rate scheme issues
• Penalty notices and assessments after the visit

We can review the records before HMRC sees them, identify weak points and help prepare clear explanations. If HMRC has already issued an assessment, we can advise on review, appeal and settlement options.