Compliance checks: unannounced visits for inspections approved by the tribunal – CC/FS5
This factsheet explains the checks on tax affairs when HM Revenue and Customs visit a business premises unannounced which was approved by the tribunal.
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Details
Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
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The bullet point 'names of the inspecting officers' has been removed from the 'About the notice of inspection' section. This is because the names of inspecting officers are no longer included in the notice of inspection.
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The privacy notice has been added to the factsheet.
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The factsheet has been updated for customers who need extra support.
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A new section about concealing, destroying or otherwise disposing of documents, has been added to the factsheet.
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Updated compliance check factsheet available.
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First published.