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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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How to do a compliance check: compliance check series of factsheets: when to issue CC/FS5 unannounced visits for inspections approved by the tribunal

If access to business premises during a visit has been refused you may have to obtain tribunal approval to make an unannounced visit under FA08/Sch36. If entry is refused when tribunal approval has been obtained, the person may be liable to a penalty.

Factsheet CC/FS5 tells the person:

  • that the visit has been authorised by a tribunal
  • about the penalties we can charge if they refuse entry
  • about their rights.

If you undertake a tribunal approved unannounced visit to carry out an inspection you must serve the person with a Notice of Inspection. You must issue factsheet CC/FS5 at the same time you serve the Notice of Inspection. If an unannounced visit is at the start of a compliance check you must also issue the appropriate general information factsheet, see CH202050. You must not issue factsheet CC/FS5 when carrying out an Excise visit using powers under CEMA79. Instead, use factsheet CC/FS16 Excise visits, see CH202450.