CH253500 - How to do a compliance check: Using inspection powers: Visits with advance notice
If it has not been possible to contact the person to agree the time of the visit in advance, a visit should be arranged using the relevant visit-booking letter in SEES Forms and Letters.
A formal inspection notice should be issued if the person has not cooperated with visits booked by informal letter. A template is at CHApp1.10 - Confirmation of inspection and notice to produce documents and information.
You must normally give the person, (or the occupier of the premises where this is not the person, for example, when inspecting premises used in connection with the supply or acquisition of goods) at least 7 days’ notice. Usually the notice will be longer.
If you need to carry out an inspection with less than 7 days’ notice you must get this agreed by an authorised officer, see CH262400. The relevant inspection notice template is at CHApp1.11 - Inspection Notice: Authorised officer agreement.
In some circumstances it may also be appropriate to get the inspection approved by the tribunal, for example if you think you will have problems with cooperation on the visit, see CH25540. The relevant inspection notice template is at CHApp1.12 - Announced Inspection Notice: Tribunal approved.
Applications to the tribunal for approval of an inspection notice must be made by or agreed by an authorised officer. If there is a tax agent acting the visit-booking letter or notice of inspection should be copied to the agent at the same time.
Factsheets CC/FS1 Compliance checks - general information and CC/FS3 Compliance checks - visits - pre-arranged should be sent to the person with the notice.
If you want to examine the business records during the visit you may need to issue a taxpayer notice, see CH23500, requiring the documents to be produced at the premises at the time of the inspection.
A template, CHApp2.1 (Internal Template IT01 in SEES Forms and Letters) is available for you to make your report to an authorised officer. The authorised officer may use template CHApp2.2 (Internal Template IT02 in SEES Forms and Letters) to reply.
