Guidance

Compliance checks: unannounced visits for inspections approved by the tribunal – CC/FS5

This factsheet explains the checks on tax affairs when HM Revenue and Customs visit a business premises unannounced which was approved by the tribunal.

Documents

Details

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 1 April 2009
Last updated 3 January 2023 + show all updates
  1. The bullet point 'names of the inspecting officers' has been removed from the 'About the notice of inspection' section. This is because the names of inspecting officers are no longer included in the notice of inspection.

  2. The privacy notice has been added to the factsheet.

  3. The factsheet has been updated for customers who need extra support.

  4. A new section about concealing, destroying or otherwise disposing of documents, has been added to the factsheet.

  5. Updated compliance check factsheet available.

  6. First published.

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