Once we complete the initial refund process that involves computation of our numbers and their extensive auditing by HMRC we then pass over the detailed protocols agreed with HMRC to the business in the form of a manual that clearly explains how the future VAT returns should be managed and compiled. However as this area experiences frequent changes in the rules so it will be the responsibility of the business to update the manual by keeping a close eye on every time there is a change within VAT rules. This is one reason our clients prefer to retain our services for future VAT filings as well in order to ensure that their future VAT returns are in compliance with the latest VAT rules and regulations.