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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Health and Safety: Do you need to be aware of Health and Safety (H&S) issues before visiting an owner

Yes. You need to be aware of H&S issues when visiting any premises for assurance orapproval purposes. Before visiting commercial premises, you should seek a copy of theH&S risk assessment for the building, which the operator has a legal obligation tomaintain.

Before visiting businesses, you should consider whether or not there is any risk ofviolence or personal safety and plan accordingly e.g. it is often good practice to visitin pairs.