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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: business records checks: visiting officer’s visit outcome: manager’s review where visiting officer considers records to be inadequate

If your view, following the visit, is that the statutory records are inadequate for BRC purposes and consider that the appropriate subsequent action should be

  • RIS referral for tax check
  • evasion referral (This content has been withheld because of exemptions in the Freedom of Information Act 2000) CH402150 
  • follow-up visit

you should refer the case, through Caseflow, to your manager for review. Your recommendations and supporting reasons should be clearly shown on the visit summary report.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

Your manager will review the completed visit summary report (in Caseflow) and discuss the visit with you, as appropriate. The manager should consider the following points:

  • does the visit summary report clearly show why the records are considered inadequate?
  • does the manager agree with your judgement, based on the recorded facts?
  • is the business still trading?
  • has anything else been identified from the initial visit that would preclude a follow-up visit being made, if appropriate?
  • that a RIS referral for a tax check will normally be made following the conclusion of the BRC, after the follow up visit, once the record keeping penalty position has been resolved.

Outcome of Manager’s Review

  • The manager should use the edit function to add the outcome and reasons to the visit summary report on Caseflow.
  • Where the manager disagrees with recommendations you made, they should discuss these with you to explain why. These should also be reflected in the closure letter issued to the customer.
  • The case is returned to you to action any advice given by the manager.

It is for the manager to decide whether there is any merit in asking a different Visiting Officer to undertake a follow-up visit or not.