Compliance checks
Appeals
Information notices
No appeal: requirement to produce statutory documents
Compliance checks
Computer records
Course of visit
Generally
Impersonation of officers
Inspection or search
Interviews under caution
Standard checks
Trader's actions during visit
Disclosure during visit
Disclosure of information by HMRC
End of visit
Further visit by VAT officer
Generally
HMRC's actions after visit
HMRC's verification work
Impersonation of officer
Amount of penalty
Generally
Information notices
Appeals against
Request for information and documents
Interviews under caution
IR35 reviews
Large traders: large trader control packs
Occupier of business premises
Officer's powers during visit
Penalties
Impersonation of officer
Obstruction of officer or failing to comply
Place of visit
Generally
Premises
Visit to home
Pre-April 2009 case on searching and removing
Preparation
HM Revenue and Customs
Taxpayer
Reasonable time for visit by HMRC
Reasons for
Responding to HMRC's questions
Generally
Obtaining information and asking questions
Returns from third parties
Right to enter v right to force entry into premises
Serious cases
Generally
Information notices: request for information and documents
Occupier of business premises
Pre-April 2009 case on searching and removing
Refusing access
Right to enter v right to force entry into premises
Unannounced visit if fraud suspected
Visits to private home
Writ of assistance: enter and search
Small traders by questionnaire
Standard checks by HMRC
Time and duration
Traders' actions after visit
Generally
Regional Complaint Unit (RCU)
Traders' actions during visit
Types of inspection
Unannounced visit if fraud suspected
Visit to private home
Voluntary disclosure
Writ of assistance: enter and search