HMRC Audit Questionnaire

[felix_the_dog]

Hi there

I recently had a call out of the blue from HMRC. They want to come and do a document audit at our premises and have provided a schedule of documents / processes they want to examine.

Weve been running about 20 years and have never had a visit or have had any problems paying etc. Im pretty much satisfied we have all the documents they want and we are not evading duty etc but Im wondering what I am to expect from the questionnaire.

The part of the business they are looking at is imports. We are an incorporated SME.

Any pointers would be greatly received.

Cheers

 

[JEREMY HAWKE]

Felix how big is your operation?

 

[felix_the_dog]

No big at all. Less than a million in turn over.

 

[Deleted member 351022]

If you have all the documents they have asked for then that’s a good start.
If it’s just a general audit and they have given you a list of customs declarations they want to verify they usually want to check:
1. That the commodity codes/ HS codes are correct for the goods imported
2. That the goods origin is correct, including any proofs of preferential origin if you are claiming nil or reduced duties.
3. The value declared match what you actually paid.
They will also look at the procedures you have in place to manage your imports such as instructions to your customs agents and any management checks you undertake on their declarations made on your behalf.

 

[Deleted member 351022]

This guide is useful for anyone on what to expect.
www.gov.uk/government/publications/compliance-checks-customs-and-international-trade-ccfs1g/compliance-checks-customs-and-international-trade-ccfs1g

HMRC can get things wrong as there are a lot of new and inexperienced officers out there.
PM me if you want assistance.

 

[Frank the Insurance guy]

Hi @felix_the_dog - check your business insurance. Many have Legal expenses insurance which include the additional costs and expert support on Tax audits/inspections.