Unannounced visit if fraud suspected

HMRC may make an unannounced visit if they suspect fraud or dishonest conduct.

Each such visit should be authorised by a specially trained officer.

An officer of HMRC, who wishes to inspect without giving the usual seven days' notice specified in FA 2008, Sch. 36, para. 12, must provide a written notice (an inspection notice) as follows:

(1)if the occupier of the premises is present at the time the inspection is to begin, the notice must be provided to the occupier;

(2)if the occupier of the premises is not present but a person who appears to the officer to be in charge of the premises is present, the notice must be provided to that person; and

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