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HM Customs and Excise: Checking Large-Traders’ VAT Liability

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HM Customs and Excise: Checking Large-Traders’ VAT Liability NATIONAL AUDIT DFFICE REPORT BY THE COMPTROLLER AND AUDITOR GENERAL HM Customs and Excise: Checking Large-Traders’ VAT Liability ORDERED BY THE HOUSE OF COMMONS TO BE PRINTED 17 MARCH 1997 LONDON:TheStationeryOffice HC368 Session1996-97 Published19 March1997 E7.40 HM CUSTOMSAND EXCISE: CHEC~NG LARGE-TWERS VAT LIADILI~ This report has been prepared under Section 6 of the National Audit Act, 1983 for presentation to the House of Commons in accordance with Section 9 of the Act. John Bourn National Audit Office ComptroUer and Auditor General 11 March 1997 The Comp@oUerand Auditor General is the head of the National Audit Office employing some 750 staff. IIe, and the National Audit Office, are totaUy independent of Government. He certifies the accounts of aU Government departmentsand a widerange ofotherptihc sectorbodies;and he has statutory authori~ to report to Parliament on the economy, efficiency and effectiveness with which departments and other bodies have used their resources. HM CUSTOMSAND EXCISE: CHECKING WGE-TWDERS’ VAT LWILI~ Contents Page S~ary and conclusions 1 Part 1: Introduction 5 Part 2: Gearhg resources to risk 10 Part 3: Undertaking large-trader audit 21 Part 4: Measuring the success of large-trader work 30 Glossary 33 Appendices A: Local offices tisited by the National Audit Office 34 B: Traders’ organisations constited by the National Audit Office 35 HM CUSTOMSAND EXCISE: CHECKING WGE-TRADERY VAT LWILI~ Summary and conclusions 1 Value Added Tax WAT)is a se~-assessed tax which is coUected by 1.6 miRion registered traders who are required to keep adequate records to be able to calcdate their VATEabfities correctiy and to enable the Department to verify their VATreturns. The Department check the accuracy of traders’ returns and the compliance of traders tith the VATre@ations during their risk-based programe of audit visits. 2 The Department give particular priority to auditing the tax throughput of large-traders. They have identified some 1,500 Jraders (0.1 per cent) who, because of the large sums of VATpassing through their accounting systems antior the complexity both of those systems and of the companies’ trading activities, represent a higher concentration of risks to the revenue than do the general trader poptiation. In 1995-96, these 1,500 large-traders contributed fll.4 biRion (34 per cent) of the total net VATcollected (S34 biK1on)through the trader return system. 3 Customs and Excise is a muki-fmsctional Department which operates on Next Steps lines with a separation of actitity and responsibihty between headquarters ‘core’ functions and the detivery of operational functions, currently organised as executive units. On VAT,headquarters responsibfity is to set policy and to provide guidance and training. Heads of executive units (collectors) are responsible for deploying resources, orgatising VATassurance work and de~vering resdts from that work in Hne with key targets set out in the Department’s management plan each year. 4 The National Audit Office investigated the Department’s performance in auditing the VATrecords of large-traders. This examination considered: . the identification of risks associated tith large-traders and the consequent aUocation of resources (Part 2 of this Report); . the conduct of large-trader audit work (Part 3); and . the measurement of performance (Part 4). 5 In general, the National Audit OfRce found that the Department’s arrangements for gaining assurance about the completeness, accuracy and vtidity of large-traders’ VATEabfity work we~. The Department have introduced enhuced systems of control to provide improved audit coverage in ke with their strate@c objective of geartig their resources to areas of greatest risk to the revenue. The revenue from large-traders accounts for aPPrOfimatelY one-tid of total VATreceipts each year, and the Department’s staff have identified additional Hahfity of around S300 mfion a year. A number of initiatives are currently in development which will further improve HM CUSTOMSAND EXCISE: CHECNNG LASGE-WERY VAT LWILITV the Department’s arrangements for large-traders. Nevertheless, there are some ways in which these arrangements cotid be made more efficient and effective, and these are summarised below. Gearing resources to risk 6 Foffoting a review of the organisation of VATlarge-trader audit, the Department issued new guidance to local offices in Jtiy 1993 providing specific criteria for assessing large-trader status. The Department expect local offices to exercise discretion in their use of the guidance to determine whch traders shmdd be allocated large-trader status md were satisfied that most large-traders had been properly designated. Tbe National Audit Ofice found that many local offices surveyed by them had used additional factors. The Department recognise that the use of additiond factors may indicate that current guidance might be insufficient to identify all those for whom the large-trader regime would be appropriate. They therefore started, in 1996, a review of existing guidance which takes into account local office practices (para~aphs 2.5 to 2.12). 7 Current guidance provides for regtiar reviews of the composition of trader poptiations, tith the objective of identifying potential new large-traders. The National Audit Office found that tbe arrangements for retiew were generaUy appfied, hut may not have been fully effective at some local offices (para~aphs 2.13 to 2.15). The Department should remind coUectors of the pohcy requirement for formal arrangements for regular review of the composition of their large-trader populations. 8 Some traders wfich, accordng to Departmental @dance, might have been expected to be allocated large-trader status had not been class~led as such. The Department are satisfied, however, that most of these cases have received adequate scrutiny under the Department’s local visit selection arrangements, and that non-designation was appropriate. The remaining cases may have received insufficient examination under these arrangements. The Department wmdd need to undertake further work on the traders’ ~es to see whether or not this was the case and they have undertaken to review the status of au traders tith annual tax throughput h excess of ~7mtilion, who are not currently classified as large, to identify potential new large-traders (paragraphs 2.16 to 2.20). The resufts of this review wiU inform the Department’s central risk analysis and resource aUocation for 1998-99. This should impact positively on the outcome of large VATtrader assurance work. 9 Some local offices have speciUc arrangements for autiting traders which are no longer, or have not previously been, assessed as requiring large-trader status, but are nonetheless larger and more complex than the typical general trader. The Department are already reviewing their guidance for gaining assurance in such cases (paragraphs 2.21 md 2.22). In order to determine whether these current wrangements represent the most cost-effective use of resources, the Department wUl be including in their review consideration of aff larger and more complex traders, whether or not they have previously been classified as large. 2 HM CUSTOMSAND EXCISE: CHECKING LARGE-TRADERS VAT LIMILI~ 10 The National Audit O~ce found some variations between collections in the resources which were deployed on the audit of large-traders assessed as presenting similar risks to the revenue. Disparities in resource deployruent may be expected, reflecting local office judgments of the differing circumstances of traders. Wide disparities, however, may suggest over or under assurance of traders at some offices, leading to the inefficient use of resources or the placing of excessive burdens on some traders (paragraphs 2.23 to 2.27). 11 The National Audit Office recommend that the Department review the methods nsed by local offices to relate resource deployment to risk, so as to spread best practice and to minimise unwarranted inconsistencies between traders of similar risk. Undereating large-trader autit 12 The Department issued audit standards to an officers responsible for large-trader assurance in February 1995, which were a usefd development in their continuing efforts to improve the assurance gained. The Department are reviewing these standards, as planned, and intend to issue additional guidance in 1997, which til protide fwther assistance to large-trader audit staff. The review ~ include those aspects of the audit which the National Audit Ofice found to be sometimes deficient, in partictiar, planning, testing and documentation (para~aphs 3.5 to 3.21). 13 Work to obtain assurance on VATgroups operating from mtitiple sites maybe carried out by staff from more than one local office. Co-ordination of the work is the responsibility of those local office staff who audit the trader’s head office or main accounting centre. The National Audit Office found that audit work on parts of a group carried out by other local offices was sometimes less than planned because of local priorities (paraWaphs 3.22 to 3.28). 14 Departmental guidance already provides for co-operation between collections, and tie National Audit Office recommend that the Department review whether there ie scope, within their current structure, for improving co-ordination of work on VATgroups. 15 Annual assurance certificates are the principal means Cn addition to internal audit) by which the Department obtain assurance from co~ectors as to the ~a~ty of local office work. They are based on reports from line managers and co~ection assurance teams. The National Audit Office found that the prescribed content of collectors’ assurance certificates does not routinely include specific reference to large-trader assurance. The Department plan to review the nature and content of assurance certificates affecting comphance, including the coverage of large-trader assurance. The National Audit Office also found that quahty control procedures for large-trader audit work were not formaEsed at all local offices, although existing audit standards require local offices to estabfish appropriate quafity control arrangements (paragraphs 3.29 and 3.30).
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