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The legal position that applies when HMRC makes an unannounced visit.
KEY POINTS
- HMRC’s powers under FA 2008 Sch 36.
- The taxpayer may appoint a different time for the visit.
- Value to HMRC of making unannounced visits.
- Number of visits is likely to increase.
There has been a distinct shift by HMRC to use a sledge-hammer approach sending teams that consist of multi-tax based officers to call on businesses unannounced. These officers can be unsure of their legal standing when visiting a business without appointment and can be poorly trained.
Some though continue to base their behaviour on the belief that they still have a plethora of powers under VATA 1994 Sch 11. But this was repealed when HM Customs & Excise was abolished and officers’ commissions were later withdrawn. The powers were replaced by lesser ones with the...
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