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.

• From: HM Revenue & Customs
• Published: 1 April 2009
• Last updated: 3 January 2023
  Show all updates

  1. 3 January 2023

     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.

  2. 1 April 2022

     The privacy notice has been added to the factsheet.

  3. 31 January 2020

     The factsheet has been updated for customers who need extra support.

  4. 11 December 2017

     A new section about concealing, destroying or otherwise disposing of documents, has been added to the factsheet.

  5. 21 April 2017

     Updated compliance check factsheet available.

  6. 1 April 2009

     First published.

Documents

Unannounced visits for inspections approved by the tribunal

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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.