ECSH32842 - Arranging a visit: Locations for a visit

Arranging a visit: Locations for a visit 


Business premises 

You will need to decide the best place to hold the meeting, which is usually where the records are held or where staff are based. Most visits will be conducted at the business’s trading premises. This may differ from the registered office address, which is where correspondence is sent.  

There may be times when you need to visit more than one premises to be able to fully test the business’s compliance. 

If the person has good reason why you should not visit their business premises, perhaps because of inconvenience, a lack of space, or potential impact on their customers, you may agree to examine the records at the premises of their accountants (or other professional adviser) or at a suitable HMRC office. However, if you have a reasonable and proportionate need to inspect the business premises or assets then you should do so. 

Private residence 

A business may operate from residential premises, or you may visit a person’s home if they invite you to do so because it is convenient for them for you to inspect their records there. You can find more information in the Compliance Handbook. 

You have the right to enter and inspect those parts of a person’s home that are used in connection with the carrying on of a business. You do not have the right to enter or inspect any part of the premises that are used solely as a dwelling. 

Do: 

  • consider the privacy of other people living there and be aware of customer confidentiality if others are present 

  • record in your notebook that the individual is happy for you to enter and remain in their premises 

  • explain the purpose of the intervention and what information/documents will be needed 

Do not: 

  • access any areas of the premises that are used solely for residential purposes, - see ECSH25240 

  • leave yourself open to any misconduct allegations – for example, ask any cash or valuables to be removed from the room 

  • wander about the private residence unaccompanied. You should also be aware that you have no right to use the bathroom where it is not part of the business premises unless the person gives their permission 

 

HMRC regional centres 

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All visitors will need to be booked in with the reception team and external visitors must be escorted at all times when inside the building. 

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Northern Ireland 

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