HMRC Visits and VAT Inspections

HMRC may visit a business as part of a compliance check, VAT inspection or other enquiry. A visit may involve reviewing records, discussing business activities, inspecting premises and understanding how transactions are recorded.

Businesses should prepare carefully, ensure records are organised and provide clear explanations supported by evidence. A professional and constructive approach helps HMRC understand the business and the records being reviewed.

Key Points

• Understand the purpose of the visit.
• Gather relevant records in advance.
• Ensure key staff understand the issues being reviewed.
• Keep notes of meetings and discussions.
• Provide accurate information and supporting evidence.
• Clarify any follow-up actions before the visit concludes.

Recommended Sections

• Why HMRC may visit a business
• Preparing for a visit
• Records HMRC may review
• Questions HMRC may ask
• Follow-up actions after a visit
• Disagreements and clarification