A visit by HMRC to a taxpayer may cover several taxes, including VAT.

Such a visit is often known as a compliance check, but is sometimes called a compliance visit, control visit or an assurance visit.

HMRC have the right to see all records and inspect all computers without the right of appeal from the taxpayer.

Although there is no right of appeal, the occupier can refuse entry to the premises and stop the inspection being completed.

If the inspection has been authorised by the tribunal, there is a penalty for such an obstruction.

VAT officers visit business premises to examine the detailed records to verify the VAT returns.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.