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HMRC internal manual

Compliance Handbook

How to do a compliance check: using FA08/Sch36 inspection powers: objections to an inspection

If the person has good reason why you should not visit their business premises, perhaps because of inconvenience, a lack of space, or potential impact on their customers, you should examine the records at the premises of the person’s professional adviser or at HMRC offices. However, if you have a reasonable and proportionate need to inspect the business premises or assets then you should do so.

If you are unable to carry out the inspection with the person’s agreement, you will need to issue an inspection notice, see CH250500.