Commentary

A6.935 What happens at the visit

Administration and compliance

A6.935 What happens at the visit

A6.935 What happens at the visit

HMRC use their powers as set out in A6.903 to:

  1.  

    •     obtain information and documents1

  2.  

    •     inspect premises and other property2, and

  3.  

    •     copy and remove documents3

The visit falls into two distinct parts:

  1.  

    •     the talk through test, and

  2.  

    •     the walk through test

It is vital that employers are prepared and they ensure that the correct person meets HMRC.

Talk through tests

Having given the relevant factsheets to the employer, HMRC will talk to him about the business, its nature and operation, systems and processes4 and will want to speak to the person responsible for

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