Have you had an unannounced visit from HMRC tax inspectors or enforcement officers?
If yes, you should immediately seek professional advice. Churchill Tax Investigation are one of the UK's leading specialists in handling HMRC enquiries and visits. Our team of tax specialists will advise you on the best course of action if you have received an unannounced visit from HMRC.
HMRC will usually conduct two types of unannounced visits. The first of these will be a routine inspection where there has been a breakdown in communication and the business or individual has not received the letter of notification. If this is the case you can request that HMRC return at another time when you have all of the records available and you can notify your accountant.
The second situation where HMRC may pay a visit unannounced and they will arrive with a formal notice which has been signed by either an Authorised Officer from HMRC or Tribunal. This notice is an official request to enter the business premises. HMRC do not have an automatic right of entry even with one of these notices and there are no penalties for refusing entry. These visits are not random and Churchill Tax Investigation would strongly recommend that you seek professional advice before allowing them in.
Churchill Tax Investigation have helped many businesses with HMRC visits, whether they are announced or not. Churchill Tax Investigation can help clients:
- Communicate with HMRC to determine the nature, length and requirements of the visit
- Determine who will be attending the visit, what capacity they are acting in and what records they will ask to review
- Understand what areas of 'risk' that HMRC have identified as a reason for the visit
- Preparing all records that HMRC require prior to the visit
When dealing with HMRC visits, it is important to know what your rights are, particularly when the visits are unannounced. During the visits, whether they are announced or not, HMRC can request to view any record from your business that they can use to review your tax affairs. If there is some uncertainty on whether the requested documents are reasonable, you are within your rights to challenge HMRC. Where the visit was announced, the scope of the visit to your business should be clearly explained.
To find out more about unannounced HMRC visits, contact our team who can provide expert advice and guidance.