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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.