Planning the inspection
The reasons for the inspection must be documented in the intervention plan and/or elsewhere in the case file, The record must include details of
- The risk(s) identified
- The objectives of the inspection
- The type of inspection required (by prior agreement, by formal notice or unannounced)
- Why the check cannot be done effectively without visiting the business premises, for example by examining records at the agent's or HMRC's premises
- The time of the inspection, which must be reasonable
- How the conditions of Article 8(2) of the Human Rights Act are satisfied in terms of the compliance check being reasonable and proportionate in the circumstances.
Before each inspection the case should be reviewed and a decision taken on the number of officers needed to make the inspection. This will depend on a number of factors including the risk identified and the nature and size of the business.
If the business is particularly large or complex you may also need to bring a specialist such as an HMRC accountant, the audit service or VAT partial exemption specialists.