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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: business records checks: at the visit: disclosure made during a visit

If the customer makes a disclosure during your BRC visit, which is not relevant to your business records check but shows a tax risk, you should make a note of this information and explain to the customer that you will pass this information on to the relevant part of the Department.

You should not question the customer on the information provided or invite further information as this could prejudice further HMRC action and infringe the Human Rights of the customer.