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Official guidance
Compliance Handbook

CH255500 · How to do a compliance check: using inspection powers: during a visit

  • CH255505 · Personal safety
  • CH255510 · At the start of the visit
  • CH255520 · Failure to allow an inspection
  • CH255525 · What can and can't be done during a visit
  • CH255530 · Inspecting records
  • CH255535 · Obtaining information during a visit
  • CH255540 · Copying records
  • CH255545 · Removing records
  • CH255550 · Storing records
  • CH255555 · Returning records
  • CH255560 · Marking goods or assets
  1. How to do a compliance check: using inspection powers: during a visit: contents
  2. How to do a compliance check: using inspection powers: during a visit: at the start of the visit

CH255510 | How to do a compliance check: using inspection powers: during a visit: at the start of the visit

From HM Revenue & Customs · Compliance Handbook

When you arrive at the premises you should speak to the person who is the subject of your compliance check or another responsible person and:

  • introduce yourself and show your identity card

  • explain the objectives of the inspection and how you intend to conduct it

  • give them the relevant general information factsheet CC/FS1 (a, b, c or d) if this has not already been issued

  • give them the relevant factsheet on visits, that is one of:

    Content shown with reduced fidelity

    CC/FS3 (GOV.UK) Visits by agreement or with advance notice CC/FS4 (GOV.UK) Unannounced visits for inspections CC/FS5 (GOV.UK) Unannounced visits for inspections approved by the tribunal

  • tell them what you need to see

  • invite them to ask any questions they may have

If the person has declared any disability, confirm any reasonable adjustments they have asked for, see Customers Who Require Extra Support..

If they have not mentioned a disability you should ask the person to let you know if there is anything about their health or personal circumstances that may make it difficult for them to deal with this check so that you can help.

If the person then mentions that they have a disability ask them:

  • what help they need and agree any reasonable adjustments with them

  • whether they would like a friend, family member or support worker to attend the meeting with them

You should record any reasonable adjustments agreed in your notebook or notes of meeting, see Recording Extra Support Information..

You may also want to talk to the people responsible for maintaining records. This must be agreed beforehand with the person or someone appropriate in the person’s organisation.

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