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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

How to do a compliance check: compliance check series of factsheets: when to issue CC/FS3 visits - by agreement or with advance notice

Most of our visits to business premises will be by agreement or with advance notice.

Factsheet CC/FS3 tells the person:

  • why we visit business premises
  • about the visit
  • about their rights.

You must issue a copy of factsheet CC/FS3 when you write to tell the person that you intend to visit them, see CH253000.

You must not use factsheet CC/FS3 if:

  • you are carrying out an unannounced inspection. Instead you must use either factsheet CC/FS4 (GOV.UK) Unannounced visits for inspections, see CH202150, or factsheet CC/FS5 (GOV.UK) Unannounced visits for inspections approved by the tribunal, see CH202175.
  • you are using Excise powers under CEMA79. The factsheet to use when carrying out checks under CEMA79 is factsheet CC/FS16 Excise visits, see CH202450.