Inspection of Records

It is the responsibility to maintain the records and calculate the liability of the registered person. Still, the HMRC should be able to check whether the correct amount of VAT is being paid. Therefore, from time to time, VAT officials may come and inspect business records. This is called a control trip.

The VAT officer must ensure that VAT is executed correctly and that returns and other VAT records are properly written. However, when no defects find, you should not assume that your business is well billed for health.