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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: business records checks: what do I need to do before a visit: de-selection (rejection)

The Compliance Centre process, see COG940150, should have already de-selected customers who do not need a BRC visit. Therefore, once the case has been allocated to you for a visit, few cases should warrant further de-selection. You are not expected to de-select cases routinely.

However there may be rare occasions where you consider a BRC visit is unsuitable, for example:

  • Where current compliance activity has already been identified or is in progress.
  • Where there is potential for conflict (for example, an ongoing or recent MP complaint).
  • The customer confirms they have ceased trading (or did not commence).
  • The customer has recently been declared bankrupt.
  • Where the company has gone into liquidation. Note that companies in Administration or who have entered a Company Voluntary Arrangement will still be trading and the BRC visit should proceed in the normal way.
  • The customer has died.
  • The customer cannot be located and our letters are being returned unopened or marked ‘not known at this address’.
  • There is no sign of any business activity at the premises when you attempt to undertake a visit. You must consult with your manager in these cases, who will decide on a case-by-case basis whether to proceed with the visit or not.

If you identify any potential de-selection cases at preparation stage you must:

  • Pass the Caseflow record to your manager to approve de-selection (rejection), giving clear business reasons for doing so. Once approved by the manager, Caseflow automatically returns the case to RIS.
  • Inform the customer as soon as possible (if applicable). This can be done by telephone, but if the customer requests written confirmation, you must provide this.

You must also reject these cases on your MIS App, following the VO MIS Completion Guide.