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What do you do when an HMRC inspector makes an unannounced visit?
KEY POINTS
- Two new HMRC information powers were introduced by FA 2008 s 113 and Sch 36 with effect from 1 April 2009.
- An inspection may take place only if it is reasonably required to check a person’s tax position.
- For announced inspections the occupier of the premises is informed of the visit and either agrees the date and time of the visit or HMRC must otherwise give at least seven days’ notice.
- Unannounced inspections must be carried out by an authorised officer or with tribunal approval.
- It is best practice that business owners seek advice if HMRC conducts an unannounced visit.
Two HMRC information powers were introduced by FA 2008 s 113 and Sch 36 taking effect 1 April 2009. These were the right to...
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