Generally, the taxpayer gets at least seven days' notice of a visit (meeting) and may arrange the timing to suit himself, not just to suit HMRC (FA 2008, s. 113 and Sch. 36, para. 12).

A shorter notice period before a visit is possible by agreement between HMRC and the taxpayer.

Any arranged visit should take place at a time and place to be agreed, although it is likely that at some point the officer will want to visit the business premises – even if only briefly.

Generally, giving such notice reflects the requirements of the Human Rights Act 1998.

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