Dealing with HMRC business checks

HMRC business checks did continue to some extent over the past 18 months. However between the Covid-19 safety measures and the fact that many businesses were closed it is understandable why in-person checks reduced. Now as we step ‘blinking step into the sun’ and HMRC restarts in-person business checks here is a guide on what to do when HMRC come knocking in real life.

There are two type of business checks: announced and unannounced. This article focuses on the former although most of the points made apply equally to both. Unless otherwise stated all legislation references are to the inspection powers contained in FA 2008 Sch 36.

Who is targeted?

Prevention is always better than cure so the first thing to do is minimise the risk of a client having a business check in the first place. One way of doing this is...