Our Library contains all reference material and publications produced by HMRC


Control notes

A

Accountancy matters and Audit techniques This control note explains the principles of audit and describes the techniques and procedures available to auditors.

AgricultureThis control note explains the agriculture industry, states the supplies connected with the trade sector and lists the liability.

Annual AccountsThe scope of this control note will prepare an officer to comprehensively examine a set of annual accounts.

AntiquesProvides general information relevant to antiques which indicates what business activities may be undertaken by this trade sector, and advises basic check to be undertaken by assurance officers.

Apportionment of membership subscriptionThis control note establishes the fundamental principals of subscription apportionment calculations, looks at single and multiple supplies, and details how to approach apportionment.

Assurance Techniques Card Payments SystemThis control note explains the systems used when payments are made by credit cards, debit cards etc, concentrating primarily on those instances where electronic payment card readers are used.

AuctioneersProvides general information relevant to auctioneers, indicates what business activities may be undertaken by this trade sector, and identifies areas of risk within this trade sector.

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B

Barristers and AdvocatesExplains the commercial activities within the barrister and advocate profession, and identifies records which would be expected to be found at such a business.

Business / non businessThis control note explains the distinction between business and non-business activities for VAT purposes, the treatment of non-business income and its effect on partial exemption.

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C

Camping and CaravanningThis control note explains the business activities within the trade sector, identifies considerations when visiting establishments within the camping and caravanning trade, and outlines the liability connected with caravan sales.

Cash accountingGives general information about the cash accounting scheme, identifies areas of risk, and details credibility checks.

CharitiesThe purpose of this control note is to assist HMRC VAT officers in defining what constitutes a charity, and the VAT liability of their activities and sources of income.

ChemistGives general information relevant to the pharmacy and dispensing retailers, and indicates what business activities may be undertaken by various traders within this sector.

Clothing and Fashion IndustryRead general information relevant to the pharmacy and dispensing retailers, and guidance on what business activities may be undertaken by various traders within this sector.

ClubsThis control note explains the commercial activities associated with clubs and identifies the books and records which may likely be found at this type of business.

Construction IndustryThis note explains the organisational structure of the construction industry; the nature of supplies; accounting systems and documentation; and credibility techniques used.

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E

E-commerceThis note explains the risks to the revenue presented by e-commerce, advises on what pre audit preparation should be done, what questions officers should ask, and what audit checks should be made on a visit at a traders premises to ensure VAT has been accounted for correctly, and provides background information to the Internet, how it works, search engines, tools for tracing information.

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F

Farm PropertiesThis control note gives general advice for any Assurance officer who visit properties where livestock is present.

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G

Golf clubsThis note explains the different types of golf clubs, the organisation of the industry, and the methods used to calculate VAT.

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H

Hotels, boarding houses, and similar establishmentsThis control note identifies risks within the hotels, boarding house and similar establishment sector and advises basic checks to be undertaken by assurance officers.

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I

Input Tax FraudsThis control note explains what false input tax fraud is, examines why it occurs, and how to identify and tackle it.

Internet sellingGives general information relevant to this trade sector, and indicates what business activities may be undertaken by this trade sector.

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M

Mark UpThis note explains the reasoning for using a mark-up exercise; when a mark-up should be used; the concept of a mark-up; and the principles of a weighted mark-up.

Market tradersThis note gives advice on the approach to an assurance visit and outlines the books and records associated with market traders.

Motor dealersThis note gives general information relevant to motor dealers; indicates the types of supplies made within this trade sector; identifies areas of risk within this trade sector; and details credibility techniques.

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P

Public housesThis Control Note has been written to facilitate VAT compliance officers when conducting visits to Public Houses. It explains the main revenue risks attendant with this trade class and provides valuable information regarding mark-up exercises.

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R

RacecoursesExplains the background and organisation of the racing industry in the UK.

Restaurants and Cafes including TakeawaysThis control note is to help Officers who encounter significant problems in identifying the true amount of tax from these businesses.

Road HaulageThis note aims to provide a brief insight to the road haulage industry as well as some credibility measures and a risk profile which can be considered in determining the trader's compliance.

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S

Single MarketThis note has been produced to assist assurance staff in preparation for visiting Single Market traders and identifying potential risk areas.

Service and Repair GaragesGives general information in relation to service and repair garages, and indicates the types of supplies made within this trade sector.

SolicitorsExplains the commercial activities within the solicitor profession, and identifies records which officers would expect to find at such a business.

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T

TaxisThis control note describes the organisation and lists the five main categories of the trade, and explains the nature of taxable supplies.

TelecomGives general information relevant to this trade sector, and indicates what business activities may be undertaken by this trade sector.

Tyres and ExhaustThis control note gives general information relevant to businesses who supply and fit motor vehicle tyres and exhausts, and indicates what business activities may be undertaken by this trade sector.

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V

Venture CapitalThis note summarises briefly what guidance and law are available to help assurance officers concerning the VAT issues on venture capital, such as the supply and partial exemption issues.

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