Guidance

Compliance checks: visits by agreement or advance notice - CC/FS3

This factsheet explains about checks on records and assets when HM Revenue and Customs visit a business premises.

Documents

Compliance checks: visits by agreement or advance notice - CC/FS3

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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. Change made to paragraph 'What if we have given you a notice of inspection and you fail to comply with it' to explain what is meant by 'a reasonable excuse'.
  3. CC/FS3 factsheet has been updated.
  4. First published.