Routine visits by HMRC are now rare. Inspections by HMRC can be lengthy and result in requests for a broad range of information and documents.

Advisers need to know:

(1)what events may trigger an inspection (¶59-525);

(2)what powers HMRC have to obtain information and documents; and

(3)what sanctions HMRC may use (¶59-600ff. and ¶60-710).

Using their information and inspection powers, HMRC selectively check whether a person complies with the VAT law as explained in their Compliance Handbook Manual.

HMRC enquiries that are conducted by local officers are governed by the code of practice COP 11.

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