Visits by prior agreement
Paragraph 12(1)(a) of Schedule 36 FA 2008 allows an inspection of the premises at the time agreed by the customer and does not specify a minimum period of notice.
Whilst visits can sometimes be made earlier within the notice period, if you wish to conduct an inspection with less than 7 days notice with the customer's prior agreement, you must
- inform the customer that they have the right to insist upon 7 days notice
- ensure that you can demonstrate in the audit trail that you obtained the customer's informed agreement to the inspection
- for visits under the valuation powers only, where the relevant person's agreement is obtained, notice must still be given in writing of the agreed time of the inspection. The relevant person for this purpose is either the occupier of the premises or if they cannot be identified, or if the premises are vacant, a person who controls the premises. In practice, these visits will mainly be undertaken by the Valuation Office Agency.