Guidance

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.

Document

Compliance checks: unannounced visits for inspections

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Details

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.