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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: business records checks: at the visit: missed appointments

If the customer or the nominated representative is unavailable for a pre-arranged BRC visit, you must leave letter BRC8 - Pre arranged visit - No Contact (available in SEES Letters and Forms) confirming that you called but were unable to complete the visit. The letter details the day and time the visit was attempted and requests the customer to call to rearrange the visit.

You should make discreet enquiries to determine the customer’s whereabouts, for example, by asking the neighbours(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  local compliance. If there is no sign of any business activity on arrival, try to find out if the business no longer exists or has moved premises.

You should take prompt action to follow up instances where the customer does not get in touch following a missed appointment.

You must ensure customer confidentiality at all times and confirm the outcomes of your visit in a letter to the customer.