- HM Revenue & Customs
- Part of:
- HM Revenue and Customs: compliance checks factsheets and Tax compliance
- 1 April 2009
- Last updated:
- 5 December 2017, see all updates
This factsheet explains about checks on records and assets when HM Revenue and Customs visit a business premises.
PDF, 111KB, 2 pages
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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.
- 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'.
- CC/FS3 factsheet has been updated.
- First published.