Operational: Compliance checks: visiting premises: during the visit
You should normally issue factsheet CC/FS16 once you have entered the premises to carry out an Excise visit. Detailed guidance about when to issue factsheet CC/FS16 can be found in the Enforcement Handbook.
If you are undertaking an unannounced visit factsheet CC/FS4 should be issued.
You should issue factsheet CC/FS7a, CC/FS11 or CC/FS12 and CC/FS18c along with your reasons for doing so where you already have strong reason to believe or evidence that there has been an inaccuracy, failure to notify, failure to file returns on time - MGD, or wrong doing which may result in potential lost revenue. You should also provide factsheet CC/FS9 regarding their rights in this situation Compliance Handbook
At the visit you should make sure you speak to a person who is properly authorised to discuss the business activities.
At the beginning of any interview always give the business an opportunity to make a disclosure. If a disclosure is made record this and issue the appropriate factsheets.
You should discuss all aspects of the business such as:
- the locations and number of machines at each location
- the cash collection processes and controls
- the controls on the machines such as unauthorised access,
- use of meter readings by the business
- the audit trail from cash collection through to the MGD declaration
- reporting and reconciliation processes and controls.
- the business’s attitude to risk and how this informs any penalty risk considerations
During the discussion process you may establish information that indicates new risks and you should consider how to address these new risks.
You should also make sure they have access to the latest copy of MGD Public Notice 452. If not, refer them to the relevant link on the HMRC website. Ensure they are aware of any planned budget changes which are public knowledge.