Compliance checks: unannounced visits for inspections - CC/FS4

This factsheet explains the checks on tax affairs when HM Revenue and Customs visits a business premises unannounced.


Compliance checks: unannounced visits for inspections

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.

Published 1 April 2009
Last updated 5 December 2017 + show all updates
  1. This factsheet has been updated to to include details of what may happen if documents are concealed, destroyed or otherwise disposed.
  2. 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.
  3. First published.