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.

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

Why HMRC May Visit a Business

HMRC may visit a business as part of a compliance check, VAT inspection or wider enquiry into tax affairs. Visits can be undertaken to review records, understand business processes, verify information previously supplied or discuss specific areas of concern relating to tax compliance.

Preparing for a Visit

Businesses can prepare for a visit by ensuring that records are organised, key documents are readily available and relevant personnel understand the purpose of the inspection. Preparation can help reduce disruption and enable questions to be answered accurately and efficiently.

Records HMRC May Review

During a visit, HMRC may review accounting records, VAT records, invoices, bank statements, payroll information and other supporting documentation. The records requested will depend on the nature of the inspection and the issues being considered.

Questions HMRC May Ask

HMRC officers may ask questions about business activities, accounting procedures, VAT treatments, record keeping systems and specific transactions. These questions are intended to help HMRC understand how the business operates and assess whether tax obligations are being met correctly.

Follow-up Actions After a Visit

Following a visit, HMRC may request additional information, provide feedback, confirm that no further action is required or continue a compliance check where further review is necessary. Businesses should carefully review any correspondence received and respond within any stated deadlines.

Disagreements and Clarification

If a business disagrees with HMRC’s conclusions or requires clarification regarding issues raised during a visit, further discussion may be possible. Formal review, appeal and dispute resolution procedures may also be available depending on the circumstances and the nature of any decision made by HMRC.