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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: business records checks: preparation for the visit: what you need to take on a visit

On a Business Records Check visit you need to take:

  • your HMRC Identification Card
  • a copy of the Visit Confirmation Letter
  • your BRC Officer’s Notebook
  • the BRC Aide Memoire (available in the National Teams’ CAF)
  • any additional planning notes made during the pre-visit review
  • letter headed paper (in case a receipt needs to be given)
  • a BRC8 letter and envelope, to leave in case the customer is not in
  • a blank Form 64-8 (agent authorisation) and/or a copy of the COMP 1 Temporary authorisation form
  • any additional information or reference material you consider may be useful during the visit.