Staff must bear in mind that
If others are present at the house, especially children,
confidentiality must be preserved at all times and the purchaser
should be allowed to explain the officer’s presence to them.
The compliance caseworker may ask to see potentially relevant
records and documents but although they may ask, they are not
entitled to insist upon seeing where they are kept. A compliance
caseworker may not insist upon a tour of the house. If a compliance
caseworker asks to see something but the purchaser refuses to
co-operate, even after the reason for the request has been
explained, the matter should not be pursued.
The compliance caseworker may wish to remove documents for
examination or copying. If so, they should ensure that they have
the owner's permission to do this and then make a list for the
purchaser of the items taken, with a copy of the list for
themselves. Both lists should be signed by the compliance
caseworker and by the purchaser.
Under no circumstances should a compliance caseworker allow
themselves to be left alone with cash or any other valuable and
easily removable asset.
If the purchaser wishes to make a payment on account the
compliance caseworker may accept a cheque payable to HM Revenue
& Customs provided they give the purchaser a receipt. Cash
should never be accepted.
A note of the time of the visit and its duration should be
made.
