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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/FS16 Excise visits

Factsheet CC/FS16 tells the person about Excise visits and powers under CEMA79. It explains:

  • why we make Excise visits
  • what happens at the visit
  • what information and documents we can ask for
  • about the person’s right.

You should normally issue factsheet CC/FS16 once you have entered the premises to carry out an Excise visit. Detailed guidance about when to issue factsheet CC/FS16 can be found at CJP Powers of Entry