The Visit

All inspection visits, whether announced or unannounced, must be at a reasonable time – generally normal business hours for the particular business. A visit starts at the date and time:-

  • Agreed between the occupier and HMRC
  • Specified in the notice announcing the inspection
  • Specified in the notice agreeing the inspection given by an authorised officer
  • Specified in the notice approving the inspection giving by the Tribunal.


The officer carrying out the inspection must:-

  • Carry identification
  • Carry a copy of the inspection notice
  • Give the occupier a copy of the Factsheet appropriate to the visit, either announced or unannounced and allow them time to read it.

The officer must give the copy of the inspection notice to the occupier of the premises if the occupier is present at the beginning of the inspection. If the occupier is not present at that time, the Inspecting Officer must give the notice to the person who appears to be in charge of the premises. If this is not possible, the Inspecting Officer must leave this notice in a prominent place on the premises (FA 2008, Sch. 36, para. 12).

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