Guidance

Compliance checks: unannounced visits for inspections — CC/FS4

This factsheet explains the checks on tax affairs when HMRC visits a business premises unannounced.

• From: HM Revenue & Customs
• Published: 1 April 2009
• Last updated: 15 May 2023
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  1. 15 May 2023

     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. 1 April 2022

     The ‘If you need help’ section has been updated to include how to get help from HMRC if you need extra support. The sections about 'More information' detailing what to do if you're not happy with our service and 'Our privacy notice' to find information on what you can expect from us when we ask for information or hold information about you have also been added.

  3. 5 December 2017

     This factsheet has been updated to to include details of what may happen if documents are concealed, destroyed or otherwise disposed.

  4. 12 April 2017

     Compliance checks series factsheet updated under heading 'What if you have a reasonable excuse for not allowing the inspection to take place' to show criteria for reasonable excuse.

  5. 1 April 2009

     First published.

Documents

Unannounced visits for inspections — CC/FS4

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