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.



Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Published 1 April 2009
Last updated 1 April 2022 + show all updates
  1. The ‘If you need help’ section has been updated to include how to get help from HMRC if you need extra support. The sections about 'More information' detailing what to do if you're not happy with our service and 'Our privacy notice' to find information on what you can expect from us when we ask for information or hold information about you have also been added.

  2. This factsheet has been updated to to include details of what may happen if documents are concealed, destroyed or otherwise disposed.

  3. 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'.

  4. CC/FS3 factsheet has been updated.

  5. First published.