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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: business records checks: what do I need to do before a visit: visit preparation

Once a visit has been arranged by a Work Allocation Team (WAT) an appointment will be added to your Outlook Calendar and allocated through the Caseflow. From that point onwards the case is your responsibility. You must prepare for the appointment with the customer by:

  • making sure you can make the visit at the arranged date, time and location (it is very important that Outlook calendars are kept fully up to date at all times)
  • reviewing the case file notes before going on the visit
  • reviewing the responses given by the customer to the initial BRC questionnaire
  • compiling a summary of relevant issues particular to the customer or business type
  • considering any Health and Safety issues
  • briefing any colleagues who may be accompanying you on the visit.

You must obtain your manager’s approval in advance if the visit is to be undertaken by two officers.

You must also telephone the customer in advance of the visit to advise them that another officer will be accompanying you, and inform them of the officer’s name.