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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: business records checks: at the visit: discussing and informing customer of adequate records

Once you have discussed the background to the business and the record-keeping with the customer, you should carry out a sample check of the statutory records and then resolve with the customer any points on which clarification is needed.

You must advise the customer whether the records appear adequate for the purpose of making a correct return of profits. You must consider each case on the basis of its own facts, with reference to the examples at COG940300 for receipts and COG940325 for expenses.

It is important that the customer is fully aware that where you consider the records to be adequate, you are not providing an overall ‘clean bill of health’ for that business. This is because you have only checked a small sample of the business records and you are not checking accuracy or credibility.

You must write to the customer within 10 working days of the date of the visit informing them of the outcome. A copy of the letter should be sent to the appropriately authorised agent if required.

Make sure you update or close the case on Caseflow and MIS systems, as appropriate, when you write to the customer to advise the outcome of the visit.