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Business Terms and Jargon Explained

What is AMOGA

Tax Definition:-

Alternative Means of Gaining Assurance - used to describe a range of control activities which aim to test a trader's compliance with official requirements, but which do not involve a full audit performed at the trader's premises. These could be office-based checks of records obtained from the trader, or visits targeted at a particular area of the trader's activities.

© Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2006-11-28 15:00:47

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