Appeals

Information notices

Commentary – Indirect Tax Reporter ¶59-524

No appeal: requirement to produce statutory documents

Commentary – Indirect Tax Reporter ¶59-524

Compliance checks

Commentary – Indirect Tax Reporter ¶59-524

Computer records

Commentary – Indirect Tax Reporter ¶59-536

Course of visit

Generally

Commentary – Indirect Tax Reporter ¶59-545
HMRC Guidance – CH25140 ; CH25160

Impersonation of officers

Commentary – Indirect Tax Reporter ¶59-545
HMRC Guidance – CH25140 ; CH25160

Inspection or search

Commentary – Indirect Tax Reporter ¶59-545
HMRC Guidance – CH25140 ; CH25160

Interviews under caution

Commentary – Indirect Tax Reporter ¶59-545
HMRC Guidance – CH25140 ; CH25160

Standard checks

Commentary – Indirect Tax Reporter ¶59-545
HMRC Guidance – CH25140 ; CH25160

Trader's actions during visit

Commentary – Indirect Tax Reporter ¶59-545
HMRC Guidance – CH25140 ; CH25160

Disclosure during visit

Commentary – Indirect Tax Reporter ¶59-800

Disclosure of information by HMRC

Commentary – Indirect Tax Reporter ¶59-564

End of visit

Commentary – Indirect Tax Reporter ¶59-550
HMRC Guidance – CH255545

Further visit by VAT officer

Commentary – Indirect Tax Reporter ¶59-555

Generally

Commentary – Indirect Tax Reporter ¶59-522 ; Indirect Tax Reporter ¶59-524
HMRC Guidance – CH208000 ; CH21620 ; CH253000 ; CH254540 ; CH90000
Case Law – Meditor Capital Management Ltd v Feighan (HMIT)

HMRC's actions after visit

Commentary – Indirect Tax Reporter ¶59-555

HMRC's verification work

Commentary – Indirect Tax Reporter ¶59-548

Impersonation of officer

Amount of penalty

Commentary – Indirect Tax Reporter ¶59-529

Generally

Commentary – Indirect Tax Reporter ¶59-545
HMRC Guidance – CH25140 ; CH25160

Information notices

Appeals against

Commentary – Indirect Tax Reporter ¶59-524

Request for information and documents

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Interviews under caution

Commentary – Indirect Tax Reporter ¶59-545
HMRC Guidance – CH25140 ; CH25160

IR35 reviews

Commentary – 10.8.2

Large traders: large trader control packs

Commentary – Indirect Tax Reporter ¶59-540

Occupier of business premises

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Officer's powers during visit

Commentary – Indirect Tax Reporter ¶59-549

Penalties

Impersonation of officer

Commentary – Indirect Tax Reporter ¶59-529

Obstruction of officer or failing to comply

Commentary – Indirect Tax Reporter ¶59-528

Place of visit

Generally

Commentary – Indirect Tax Reporter ¶59-530

Premises

Commentary – Indirect Tax Reporter ¶59-530

Visit to home

Commentary – Indirect Tax Reporter ¶59-530

Pre-April 2009 case on searching and removing

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Preparation

HM Revenue and Customs

Commentary – Indirect Tax Reporter ¶59-540

Taxpayer

Commentary – Indirect Tax Reporter ¶59-542
HMRC Guidance – Notice 700

Reasonable time for visit by HMRC

Commentary – Indirect Tax Reporter ¶59-535
Case Law – Mr A v. R & C Commrs

Reasons for

Commentary – Indirect Tax Reporter ¶59-525
HMRC Guidance – Notice 700

Responding to HMRC's questions

Generally

Commentary – Indirect Tax Reporter ¶59-547
HMRC Guidance – CH25320

Obtaining information and asking questions

Commentary – Indirect Tax Reporter ¶59-547
HMRC Guidance – CH25320

Returns from third parties

Commentary – Indirect Tax Reporter ¶59-562

Right to enter v right to force entry into premises

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Serious cases

Generally

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Information notices: request for information and documents

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Occupier of business premises

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Pre-April 2009 case on searching and removing

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Refusing access

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Right to enter v right to force entry into premises

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Unannounced visit if fraud suspected

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Visits to private home

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Writ of assistance: enter and search

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Small traders by questionnaire

Commentary – Indirect Tax Reporter ¶59-540

Standard checks by HMRC

Commentary – Indirect Tax Reporter ¶59-545
HMRC Guidance – CH25140 ; CH25160

Time and duration

Commentary – Indirect Tax Reporter ¶59-535
Case Law – Mr A v. R & C Commrs

Traders' actions after visit

Generally

Commentary – Indirect Tax Reporter ¶59-560

Regional Complaint Unit (RCU)

Commentary – Indirect Tax Reporter ¶59-560

Traders' actions during visit

Commentary – Indirect Tax Reporter ¶59-545
HMRC Guidance – CH25140 ; CH25160

Types of inspection

Commentary – Indirect Tax Reporter ¶59-524

Unannounced visit if fraud suspected

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Visit to private home

Commentary – Indirect Tax Reporter ¶59-530 ; Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Voluntary disclosure

Commentary – Indirect Tax Reporter ¶59-538

Writ of assistance: enter and search

Commentary – Indirect Tax Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600