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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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How to do a compliance check: notebooks for compliance checks: additional requirements for CITEX

Excise Compliance Checks

There are a range of excise powers which may apply to different types of compliance activity. If you carry out an excise compliance check you must be clear what power it is that you are using. When undertaking an inspection visit to a customer you must record in your notebooks

  • all powers used
  • any action taken under each power
  • all decisions, and
  • the reasons for making those decisions.

 

You must also record in your notebook if you have issued factsheet CC/FS16 – Excise Visits. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Undertaking visits to revenue traders under CEMA s.112

When using entry powers under Customs and Excise Management Act 1979 (CEMA) s.112 between the hours of 11pm and 5am there is a legal requirement that a police officer attends.

You must make a detailed notebook record of the event.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Excise Seizures and Detention

When undertaking seizures or detentions of goods you must always make a written record in your notebook of

  • exactly what you said and who you said it to
  • the identity of the seized things
  • the date and time of seizure
  • any comments made by the person present during the seizure process.

 

In these circumstances you must ask the ’responsible person’ to sign the record in your notebook.  If they decline to do so, make a note to that effect. If another officer witnessed the exchange, request that they sign your notebook.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)