ECH7037 - Commencing the Compliance Check: Joint visits

You may arrange joint visits to business premises with IT/CT/VAT staff to examine business records as part of a joint case or team-working.

Where the employer/contractor concerned is an SA taxpayer this should of course be under cover of an enquiry notice under TMA70/S9A, TMA70/S12AC or FA98/SCH 18/PARA 24 issued in conjunction with the ECR105/opening letter, where possible.

You should therefore

• always obtain the employer/contractor’s permission before such a visit ECH7035.