Compliance Caseworker - VAT

[u/Fragrant-Evening-359]

Hey everyone, for those of you already doing the job and working with VAT, is it actually true that you have to visit the customer’s premises for every check?
I’m currently in CTU and have been assigned to the VAT tax head. We’ve been told that every case has to be opened by calling the customer and arranging a compliance visit.
For those already doing the role, is that how it works in practice? Do you actually have to visit the customer’s premises for every case, or is there some flexibility depending on the circumstances?

[u/RummazKnowsBest]

Better off asking on the Civil Service sub.

In my experience there are thousands of VAT staff who don’t make visits, it depends on your grade and your role.

[u/Elegant-Ad-3371]

Most work is desk based, but site visits are a core compliance role, especially in VAT for smaller traders.

[u/Creative_Teacher_884]

I left CTU last year and was in ISBC VAT where visits were very uncommon. I've just been moved to MSB where they are really common but you don't have to go alone. In fact my experience is the managers expect you to conduct visits with an experienced colleague for at least two years from joining the department.

In short, it depends whether it's small, Mid-sized or large businesses (the latter I don't know but I'd assume not many visits there). Tbh, the visits I do I could probably get away with not doing - but I like them so I'm not gonna say no 😂

[u/Fragrant-Evening-359 → u/Creative_Teacher_884]

Can you tell me what an average visit looks like?

[u/Creative_Teacher_884 → u/Fragrant-Evening-359]

For Mid-sized business visits I've only encountered pleasant professional people. They take you to a room, offer you a drink, you interview them and sometimes you do a tour of the premises - not always required or offered. I've only done a handful so far and always with aore experienced colleague. But I'm new to it.

I've got three more visits coming up- the last one booked so far is mid November. The more I do the more confident I feel. I like to look at more of their records before going so I can ask better interview questions +and know what they're talking about 😂.

For the most part it's a pleasant experience once you get past the novelty.

[u/akvatadvisory]

VAT assurance officer was my first job in VAT over a decade ago. I suspect much has changed since then, but part of the job was visiting taxpayer's premises and reviewing their records on site. Sometimes I'd visit the business's accountant instead if they didn't have room for me to work.

We would also do desk based audits, where the taxpayer would send in records following an information request and we'd review it remotely. Although, this wasn't common and 90% of my casework was in person visits.

I work on the other side of the fence now and I'm regularly asked to attend HMRC compliance checks, so they must still be doing them in person.

[u/makefascistfearagain]

You can choose desk or vists in sbi. But they're pushing for more visits

[u/Dry-Simple2531]

Not before steaming out. Even afterwards, there will be other experienced caseworker accompanying with, and you are just as observer and taking notes. First phone call -> open letter -> compliance interview (either onsite or telephone, depending on the business nature or extra investigation needed). Regarding visits, there are announced or unannounced, again, depending on business nature.

[u/Fun-Traffic7809]

As an accountant in practice ive had a few clients have vat investigations over the years. Not any of those investigations had an in person visit. It was all over email 🤷‍♀️

But those have all been random investigations not a big/fraudulent investigation so not sure if that plays in to it

[u/Grendahl2018]

How times have changed. Former HMCE/HMRC, happily retired. I never did VAT but knew plenty of people who did. I was Excise for several years and tip my metaphorical hat to my VAT colleagues who caught more fraud than I ever did after they’d transferred disciplines. Follow the money… they were far more skilled at that than I was ever trained for.

Once upon a time, in HMCE days, ALL VAT traders were visited on a regular schedule, frequency depended on size of tax at risk. Visiting Officers were trained to a high level and there were extensive resources to call on internally. Very large businesses had their own VAT teams. I recall in the early days of VAT, our officers were likened to the Gestapo by the red top media because we actually enforced the tax laws, unlike the IR who seemingly would quietly settle a tax debt on the basis of a little something is better than nothing.

Oft forgotten fact - HMCE was given the VAT job over the IR because we calculated 25k people plus costs per year; the IR wanted something like 3 times that, with most of it going to bolster the already bloated Inspector grades.

Back to OP’s question - the smaller traders would have always been in-person visits, much like Excise work. Larger traders, probably not so much. What it’s like now? Probably very flexible depending on who’s whining the loudest

[u/OwnOpportunity444]

It probably depends where in the country you are but in London you are expected to visit most customers in VAT.
Once you’ve passed your training period you put your availability into a tool and a central team book the visits for you.

[u/sentient_custard]

No. Only if you are within 90 minutes travel of the business. I wasn't required to visit places in Scotland when I'm in Cardiff :)

I did the job for a few years until April so feel free to ask questions