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I have read Ken Moody’s article on the subject of unexpected visits from HMRC personnel. While this is a very important matter which fortunately has not so far affected any of my clients I have experienced a variation on this which may be of interest.
In a couple of cases an appointment was made for a visit at the client’s premises for a specified time and at which it was agreed I would be present.
In each case the Inspector turned up very much earlier than the appointed time claiming that the journey took much less time than expected. So far not too bad except that in each case I had not yet arrived.
He then suggested he could start the interview process straightaway thus giving him the opportunity of asking questions of the client without my being present.
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