An individual client of ours has been scheduled for a 9A TMA check of records (IT and VAT).
As usual, standard letter says they will be visiting her premises, and we have given the standard response of please come to us (we are only down the road).
However, they are looking into 2011-12 and in 2012-13 she ceased trading as a sole trader and incorporated.
Can they actually therefore ask to visit her premises? I realise this is pedantic and obviously I don't want to be difficult, but it's a genuine consideration. There's nothing to hide!
Also, as the VAT number was taken over as TOGC, and is now the company's responsibility, is it correct for them to be approaching the ex sole trader for a records check? I thought all of the responsibility now lay with the new owner of the VAT number.