A6.623 Inspection visits
As stated above (A6.620), inspections should normally take place at a time agreed with the occupier of the premises, or alternatively at any reasonable time where either the occupier has been given at least seven days' notice or the inspection is carried out by, or with the agreement of an authorised HMRC officer1. However, where the inspection is carried out by, or with the agreement of, an 'authorised officer', an unannounced visit can be made2.
HMRC has said that in practice the notice period is likely to be longer than seven days and that the time and date of the inspection will be both by negotiation and at the taxpayer's convenience. Unannounced visits will be made only where it considers that tax is seriously at risk.
In the case of an unannounced visit, the inspecting