HMRC’s powers with unannounced visits

As children most of us were taught not to open the door to strangers – and for good reason. Is it any different when those strangers claim to be officers of HMRC? In my view the general answer is no yet an item in the latest Agent Update appears to suggest otherwise:

‘HMRC officers have reported that when conducting authorised unannounced inspection visits to businesses some agents have advised their clients to refuse the inspection on the grounds that HMRC officers do not make unannounced visits.

‘This is incorrect. This advice has resulted in unnecessary and lengthy discussions taking place between HMRC officers who are trying to explain that they are permitted to make such visits and business owners.

‘To reduce misunderstandings and unnecessary confusion further information about HMRC unannounced visits is available on the compliance checks: unannounced visits for inspections webpage on GOV.UK.’ (Agent Update 70...