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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Information & Inspection Powers: Types of inspection: Start and end of an inspection

A visit starts at a particular date and time. This will be the date and time

  • you have agreed with the person receiving the inspection, whether or not in writing, or
  • specified in your announcement of the inspection giving at least 7 days notice, or
  • specified in the notice agreeing the inspection given by an authorised officer, or
  • specified in the notice approving the inspection given by the tribunal.

Unless the person receiving the inspection agrees to the time you have proposed for the visit, all visits, including unannounced visits, must be made at a reasonable time, see CH25460. This will vary between businesses but will normally be when the premises to be inspected are occupied and during the business hours of the person receiving the inspection.

This does not prevent a visit

  • continuing past the time when the business normally shuts provided the person receiving the inspection agrees, or
  • being made at night, if that is the normal opening time.

When you leave the premises you should always tell the person receiving the inspection what will happen next. For example, that

  • you will return the next day to continue your inspection
  • you have finished the inspection and will write to them with the outcome, or
  • you have finished the inspection and your enquiry will continue in other areas.

FA08/SCH36/PARA10

FA08/SCH36/PARA11