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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Confidentiality: Making contact

Notice 989 Visits by Customs and Excise Officers states that an officer will usually makean appointment and indicate the records and relevant periods required or, when,occasionally, arriving at a business premises without an appointment, will give a reasonfor the unannounced visit.

When arranging a visit to a third party/party to the supply (i.e. a customer or supplier),it is sufficient to advise the trader that you require to speak about his businessprocedures, examine his records and take details generally. A record should be made ofthis initial contact, and the trader’s response should be documented.