With tribunal approval, HMRC may make an unannounced visit to business premises.
The HMRC guidance on this matter has been updated. The change relates to the names of the inspecting officers, which are no longer included in the notice of inspection.
The full guidance, entitled “Unannounced visits for inspections approved by the tribunal” has the following overall contents:
- If you need help
- About unannounced visits for inspections approved by the tribunal
- You do not have to allow this inspection to take place
- If you have a reasonable excuse for not allowing the inspection to take place
- If you run your business from home
- About the notice of inspection
- The Human Rights Act and your privacy
- General information about visits
- Concealing, destroying or disposing of documents
- What happens if you give us information that you know to be untrue
- More information
- Our privacy notice