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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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How to do a compliance check: types of compliance checks: joint working with other government agencies: number of HMRC caseworkers participating in a joint visits

You should consider how many caseworkers should attend any joint visit see COG11450.The number of caseworkers taking part in an inspection visit must not be disproportionate. There is a risk that where more than one officer arrives to visit an individual or a small business, the person may perceive this as intimidating. This will be even more intimidating if there are people present from other law enforcement agencies or government departments.

There will be circumstances when it is appropriate to have more than one caseworker present:

·         if you are checking more than one tax or duty

·         if you are carrying out an unannounced visit to observe cashing up.

You should also consider your personal safety, see HR62040 and COG11525.

If there is a risk to your safety even when accompanied by a colleague, you should consider alternatives to an inspection visit.