How to do a compliance check: types of compliance checks: joint working with other government agencies: carrying out an inspection immediately after another agency has left the premises
When you enter immediately after another government agency has left the premises you must make it clear that you are not a member of that agency. You should follow the guidance at CH201100+ observing the Human Rights Act and safeguards (CH201300) and ensure that you issue the appropriate Factsheets (CH202025).
When you enter the premises you must:
- explain the reason for your visit to the occupier and how you intend to carry out the inspection
- if you are checking the occupier’s, rather than, say, their landlord’s, tax position ask them to let you know if there is anything about their health or personal circumstances that may make it difficult for them to manage their tax affairs. This will mean that you can take it into account when carrying out the compliance check.
- if the inspection has not been previously announced issue the written notice of the inspection with the relevant Factsheets and explain the purpose of your visit. Allow the person time to read these.
If any person on the premises identifying themselves as in charge of the premises or business asks you to leave, you must leave the premises immediately.
If the other agency cautioned the person before you entered the premises, you must make it clear to the person that they are no longer under caution and they are not obliged to answer your questions.