This factsheet explains the checks on tax affairs when HM Revenue and Customs visits a business premises unannounced.
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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
Updated: 5 December 2017
- This factsheet has been updated to to include details of what may happen if documents are concealed, destroyed or otherwise disposed.
- Compliance checks series factsheet updated under heading 'What if you have a reasonable excuse for not allowing the inspection to take place' to show criteria for reasonable excuse.
- First published.