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 taxpayer and does not specify a minimum period of notice.
Normally, both Paragraph 12(1)(a) and Paragraph 12(2)(a) will be satisfied because the time and date of the inspection will be arranged more than 7 days in advance and have been agreed by the taxpayer.
If you wish to conduct an inspection with less than 7 days notice with the taxpayer's prior agreement, under Paragraph 12 (1)(a), you must
- inform the taxpayer that they have the right to insist upon 7 days notice
- ensure that you can demonstrate in the audit trail that you obtained the taxpayer's informed agreement to the inspection.