If something arises that requires the postponement or curtailment of an inspection visit, this is not a lack of cooperation provided arrangements are made for continuing with the inspection at a later time when it  is convenient for both parties.

There would, however, be a failure to cooperate if the occupier:-

  • Refused to agree a date or time for an inspection visit
  • Refused entry
  • Obstructed the inspection
  • Refused to provide information about the premises, assets or documents that can be inspected.


If the occupier refuses to agree a date and time for the inspection visit, the officer is likely to consider arranging for an unannounced visit.

If entry is refused the officer must withdraw – they have no right of entry. Their next action will depend on whether or not the inspection visit was approved by the Tribunal:-

  • If it was not Tribunal approved, they will consider seeking Tribunal approval if it is not possible to rearrange the visit
  • If it was Tribunal approved, they will consider charging a penalty.

If you are being investigated by HMRC then call KinsellaTax TODAY for help and support on 0800 471 4546.


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