If considered necessary for the protection of the revenue, HMRC can take samples from goods in the possession of a supplier to determine how goods have been, or ought to be, treated for VAT purposes (Value Added Tax Act 1994, Sch. 11, para. 8). This may be necessary, to check whether a supply is zero-rated, for example, whether water’s purity is within the standard in VATA 1994, Sch. 8, Grp. 2, item 2(a). The trader should receive compensation if the sample is not returned within a reasonable time and in good condition. Under para. 9, gaming machines can be opened to ensure VAT is being paid on the full amount of the supplies.