VAT officers are appointed for checking and auditing your VAT records. They also check whether you are claiming the correct VAT amount once it has been filed from your end. Usually, the HMRC will notify you seven days before visiting your office for inspection. They will also inform you about the type of records they will need to check and the time which will be required to conduct their inspection. If you are not comfortable with the date you can also request the HMRC to postpone their visit. However, HMRC also holds the right to conduct sudden inspections without notifying in advance and they can also interrogate about VAT through a call.
The HMRC will provide the following things in writing once they complete their inspection:
✓ They will tell whether you are paying the right VAT amount or not.
✓ They suggest methods to enhance your VAT bookkeeping.
✓ They also let you know whether you need to change some things in your VAT account or not.
✓ If you are not complying with the rules they might also find you for that.