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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: business records checks: information and inspection powers

Inspection of the statutory business records is fundamental to every case referred for a Business Records Check. Where you cannot arrange a meeting and/or the customer declines a meeting you should:

  • try to obtain the appropriate background information regarding the business operation and its record-keeping systems by correspondence (copied to any authorised agent) and confirm what records must be made available for inspection
  • where an informal request for information is not complied within the given time seek your manager’s authority to:

    • issue a Schedule 36 information notice, or 
    • seek a tribunal approved notice.

You must follow the guidance in the Compliance Handbook CH23050 when using information notices. You must follow the guidance at CH25100 when using inspection notices.