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HMRC internal manual

Holding and Movement Alcohol Strategy - Unannounced Visits

Procedures and good practice: Can I make an unannounced visit at private premises?

Yes. It is likely that you will need to visit a REDS or Occasional Importer at theirprivate premises, as the records may be held at their home address. However, should yourequire access to private premises you must record this in your notebookand ask the occupier to sign it. You should immediately produce your ID and give yourname, office and explain the purpose of your visit. You should record your reason forentering e.g. visit for whatever reason, returning or collecting records, etc. You mustremember that the owner of the premises can withdraw permission at any time. Ifthis happens, you must leave immediately. If permission is refused, you mustnot try to enter private accommodation.

If entry to a private premises is refused, you should arrange with the trader aconvenient time and date to visit. Alternatively, you could arrange to meet at thetrader’s business premises, or arrange for the trader to bring his records to youroffice.