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.

Documents

Details

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
  1. A new section about concealing, destroying or otherwise disposing of documents, has been added to the factsheet.
  2. Updated compliance check factsheet available.
  3. First published.