When an announced visit is arranged, either by agreement or by way of a formal notice, the taxpayer will be notified of the date and time of the visit, the name of the visiting officer and the records that are to be inspected.  They will also be sent the Fact Sheet on visits explaining their rights and responsibilities.

As the only documents that can be inspected using the inspection powers in Finance Act 2008, Sch. 36 are those that are held on the business premises, the officer may issue a notice requiring that the necessary documents are produced at the premises at the time of the visit.  It is likely that if the visit is arranged by way of a formal notice rather than by agreement the officer will also issue a notice requiring that the records should be produced at the business premises.

Although a visit arranged by agreement might, with the taxpayer’s agreement, be made with less than seven days’ notice, if it has not been possible to reach agreement on the time of the visit, the officer must give at least seven days’ notice.

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