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Where Taxpayers and Advisers Meet

Convenient store VAT inspection

Posts: 66
Joined: Wed Aug 06, 2008 3:41 pm

Convenient store VAT inspection

Postby 170872 » Mon Jun 22, 2015 12:35 pm

Need advise please

My client has been investigated by HMRC and has issued a payment of £15K due to no till receipt. What they do is each day they record total cash sales and credit card sales and expenses paid in a A4 paper.

HMRC is arguing under Public Notice 727 - Retail Scheme section 4.5 a record of Daily Gross takings will normally be a till roll or copies of sales vouchers. My client has kept till recipt for few quarters but no all, however when the record of cash sales and credit card sales in teh A4 sheet is checked with the avialable till roll it matches.

How do I convience the record kept by them is accurately reflect the till roll for other periods where there is no till rolls to back up my argument?


Posts: 4492
Joined: Wed Aug 06, 2008 4:06 pm
Location: West Sussex

Re: Convenient store VAT inspection

Postby pawncob » Fri Jul 03, 2015 10:16 am

Try a search under VAT till rolls or similar ... ls#p110735
With a pinch of salt take what I say, but don't exceed your RDA

Posts: 1899
Joined: Wed Aug 06, 2008 3:39 pm
Location: Operate Nationally but based in Aberdeen

Re: Convenient store VAT inspection

Postby wamstax » Fri Sep 04, 2015 11:43 am

Hi 17872 -

Perhaps you could enlighten the forum how you have got on with the absence of till audit rolls or even get back to us if you feel that you could benefit from updated observations on your developing enquiry. Remember however that HMRC might also be looking at forums like these so that if a direct one to one chat would benefit you please feel free to get in touch at the email shown below or on 07751720507 (24/7 mobile line).

Convincing HMRC investigators that something is real is not always easy when they are on the scent of additional monies to the Exchequers coffers. Sometimes you can wonder if they live in the real world and accept that everything is above board especially when the trader hasn't (hopefully) had any previous experience of HMRC enquiries where they told him that he should be keeping audit rolls. Equally of course you do need to have played your part and it would always be good practice to have a look (during the year or when you get the chance) to see how the trader is keeping their records and see if there are any improvements needed to insulate them against the potential of an HMRC visit/enquiry.

Remember to have a look at the till tails for things like "No Sales" (are there too many to suggest off record sales), Customer counts, Transaction counts and other pointers to things not being 100% right and also on the latest audit rolls (time(s) of first sale(s) on a day and time(s) of last sale(s) on a day and various timing permutations that can be seen from a close examination.

It's always good to chat and share experiences!!!
regards and hope this helps
Operates Nationally with competitive costs
and email and phone contact (mob 07751720507) can be obtained from websites

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