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.