VAEC6530 - VAT assessment forms: Countersigning roles and procedures
For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.
For VAT641, 642, 643 & 644 the countersigning officer procedures are as follows.
Countersigning officers should conduct the following checks
- check that 바카라 사이트˜debit바카라 사이트™ and 바카라 사이트˜credit바카라 사이트™ lines are completed accurately from the details provide by the trader or officer
- be satisfied as to the truthfulness and credibility of each credit, withdrawal or reduction
- ensure that where complex calculations or schedules are involved, these have been checked and signed as arithmetically accurate by an officer independent to the officer making the assessment. The role of checking officer may be undertaken by the countersigning officer
- ensure that unused boxes in the 바카라 사이트˜Remittance Amount바카라 사이트™, 바카라 사이트˜Due to HMRC바카라 사이트™ and 바카라 사이트˜Due From HMRC바카라 사이트™ sections are lined through
- indicate on the 바카라 사이트˜Reason바카라 사이트™ line why the form required a countersignature, and
- if satisfied, countersign the form and release for data capture.
You should be alert to potential manipulation or fraud. Danger signals to be considered include
- repeated disclosures
- disclosures shortly after a control visit
- disclosures for repayment traders aimed at avoiding repayment return credibility checking
- disclosures from newly registered traders or registrations with recently amended details
- disclosures from suspect traders, and
- oral disclosures not confirmed in an error correction notification.