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In certain cases, HMRC may turn up at your premises unannounced to carry out an inspection as part of their check of your tax affairs. Ordinarily, unannounced visits are typically carried out where HMRC have had either no co-operation with information notices and announced visit requests, or when they believe records may be destroyed should notice of a visit be given.

In all cases, unannounced visits must be ‘reasonably required’ for the purposes of the HMRC’s check and carried out at a ‘reasonable time’. Late visits, outside normal office working hours, do not give the individuals being investigated the opportunity to confirm the identity of the HMRC officers.

The HMRC officers must: 

• show you their identification 
• give you a notice of inspection 
• give you a copy of the relevant ‘General information’ factsheet, which tells you about their compliance checks and a factsheet ‘Unannounced visits for inspections’.

The notice of inspection is a legal authorisation that allows HMRC to carry out the inspection. It must be authorised by a senior HMRC officer. The notice must also include (1) the names of the inspecting officers; (2) when the inspection will take place; (3) what the officers are authorised to inspect during the visit.

You may politely explain that a site visit is not convenient at this point and that you will need to seek specialist advice. If however HMRC produce a notice signed by a district judge and you do not allow them to carry out the inspection, they may charge you a £300 penalty and further penalties of up to £60 per day. 

Given that any evidence gathered on these visits can be used in proceedings against you, including criminal proceedings, in our experience, the majority of the unannounced HMRC visits are suggested to be refused. Should you receive a visit, you are entitled to obtain professional advice and representation. 

If you are the subject of an unannounced visit, contact us immediately. Our team provide confidential advice and guide you through the process. 

We can help you deal with any tax investigation through expert advice and specialist representation. Our team deals with matters ranging from individual tax disputes to large and complex multiple client cases. 

• Formal and Informal Notices
• Compliance Checks
• Penalty Notices
• Discovery Assessments
• Voluntary Disclosures to HMRC
• Accelerated Payment Notices (APNs)
• Code of Practice 8 – CoP 8 Investigations
• Code of Practice 9 – CoP 9 Investigations
• Contractor Loan Schemes and the Loan Charge
• DOTAS/POTAS Inquiries
• PAYE Tax Investigations 

• Corporation Tax Investigations
• IR35 Disputes
• VAT Investigations and Inspections
• HMRC Unannounced Inspections and Visits
• Settlements with HMRC
• Time to Pay Arrangements
• Statutory Reviews
• Forensic Tax Advice
• Tax Litigation Advice
• Corporate Advisory
• Private Client Advisory