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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Opening and Working Enquiries: Working an enquiry - unannounced visits

Note that, as for examinations, it will not normally be appropriate to call on customers unannounced. You should refer to the guidance at CCM4260 if you consider that you may need to visit a customer(s) without giving them prior warning.