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HMRC internal manual

Compliance Handbook

How to do a compliance check: authorised officer: classes of authorised officer: permission to undertake a visit with less than 7 days’ notice and applying to the tribunal for approval to undertake a visit

Most of our FA08/Sch36 visits are made with more than 7 days’ notice and with the consent of the person whose tax position is being checked, see CH252500.

In some cases, for example VAT ‘pre-credibility checks’, we do make visits with less than 7 days’ notice but these are always at the person’s request or with their consent. In these situations you do not need to get authorised officer agreement to undertake a visit with less than 7 days’ notice.

In all other situations you must obtain the agreement of the authorised officer before you undertake a visit without giving at least 7 days’ prior notice.

Where you intend to carry out an unannounced inspection see CH254000.

Where you require tribunal approval for the inspection see CH255000.