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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: joint visits

You may arrange joint visits to business premises with IT/CT/VAT staff to examine business records as part of a joint case or team-working.

Where the employer/contractor concerned is an SA taxpayer this should of course be under cover of an enquiry notice under TMA70/S9A, TMA70/S12AC or FA98/Sch18/Para 24 issued in conjunction with the opening letter, where possible.

You should therefore:

  • always obtain the employer/contractor’s permission before such a visit COG905060.