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HMRC internal manual

Compliance Handbook

How to do a compliance check: types of compliance checks: joint working with other government agencies: requests for joint inspection visits

You may be asked to participate in a joint visit where a Better Business Compliance Partnership exists or where the Strategic Leads for Illegal Working identify a high risk case suitable for joint compliance activity. This means you will be using HMRC civil powers to carry out HMRC functions only. You may receive a request for urgent joint compliance activity at business premises.

You should only respond to a request for participation in a joint operation or joint visit with other agencies if you have received the case through RIS. They will have carried out the necessary checks to ensure you do not jeopardise any HMRC criminal investigation.

You must only participate in the planned action if:

  • you agree that the planned action is the most appropriate way to address the HMRC risks
  • any joint visit is taking place at business premises
  • you will be attending to check the tax position of that business
  • the occupier of the premises has agreed to, or been given seven days’ notice of the visit or you have the agreement of your authorised officer.

If these conditions are fulfilled you should

  • establish which agencies are to be present on the joint visit and what powers they will be using.

Remember you must not attend any joint visit for any purpose other than checking the tax position unless exceptionally you are named on a warrant and providing advice, see CH205480. For example: you must not attend any premises to observe the activities of another agency.