CH262400 - How to do a compliance check: authorised officer: classes of authorised officer: permission to undertake a visit with less than 7 days’ notice and applying to the tribunal for approval to undertake a visit
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page and chapter are under review as the relevant content is also published in
the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
Most of our FA08/Sch36 visits are made with more than 7 days’ notice and with the consent of the person whose tax position is being checked, see CH252500.
In some cases, for example VAT ‘pre-credibility checks’, we do make visits with less than 7 days’ notice but these are always at the person’s request or with their consent. In these situations you do not need to get authorised officer agreement to undertake a visit with less than 7 days’ notice.
In all other situations you must obtain the agreement of the authorised officer before you undertake a visit without giving at least 7 days’ prior notice.
Where you intend to carry out an unannounced inspection see CH254000.
Where you require tribunal approval for the inspection see CH255000.