Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

How to do a compliance check: using inspection powers: during a visit: at the start of the visit

When you arrive at the premises you should speak to the person who is the subject of your compliance check or another responsible person and

  • introduce yourself and show your identity card
  • explain the objectives of the inspection and how you intend to conduct it
  • give them the relevant general information factsheet CC/FS1 (a, b, c or d) if this has not already been issued
  • give them the relevant factsheet on visits, that is one of CC/FS3 (GOV.UK) Visits by agreement or with advance notice

CC/FS4 (GOV.UK) Unannounced visits for inspections

CC/FS5 (GOV.UK) Unannounced visits for inspections approved by the tribunal

  • tell them what you need to see and
  • invite them to ask any questions they may have.

If the person has declared any disability, confirm any reasonable adjustments they have asked for, see COG11340.

If they have not mentioned a disability you should ask the person to let you know if there is anything about their health or personal circumstances that may make it difficult for them to deal with this check so that you can help.

If the person then mentions that they have a disability ask them

  • what help they need and agree any reasonable adjustments with them
  • whether they would like a friend, family member or support worker to attend the meeting with them.

You should record any reasonable adjustments agreed in your notebook or notes of meeting, see COG11345.

You may also want to talk to the people responsible for maintaining records. This must be agreed beforehand with the person or someone appropriate in the person’s organisation.