Come back later

KEY POINTS

• HMRC’s powers under FA 2008 Sch 36.
• The taxpayer may appoint a different time for the visit.
• Value to HMRC of making unannounced visits.
• Number of visits is likely to increase.

There has been a distinct shift by HMRC to use a sledge-hammer approach sending teams that consist of multi-tax based officers to call on businesses unannounced. These officers can be unsure of their legal standing when visiting a business without appointment and can be poorly trained.

Some though continue to base their behaviour on the belief that they still have a plethora of powers under VATA 1994  Sch 11. But this was repealed when HM Customs & Excise was abolished and officers’ commissions were later withdrawn. The powers were replaced by lesser ones with the emergence...