Guidance
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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Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.
Published 1 April 2009
Last updated 11 December 2017 + show all updates
Last updated 11 December 2017 + show all updates
- A new section about concealing, destroying or otherwise disposing of documents, has been added to the factsheet.
- Updated compliance check factsheet available.
- First published.