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

Large traders: large trader control packs

National Insurance contributions

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