Can HMRC visit my business premises unannounced?

For a routine compliance check, HMRC has to give you reasonable notice, at least seven days, before inspecting your business premises. A caseworker cannot simply arrive on the doorstep as standard practice.

Unannounced visits are the exception, not the norm. They're reserved for cases where advance warning would defeat the purpose, for example where fraud or destruction of records is suspected.

Even then, an unannounced inspection generally needs prior approval, either from the tribunal or from a sufficiently senior HMRC officer.

Schedule 36 Finance Act 2008 sets out HMRC's power to inspect business premises, assets and documents. The default position requires notice in writing, giving you time to prepare and, if needed, seek advice.

The legislation allows a shorter or no notice period only where an authorised officer is satisfied that the inspection is 'reasonably required' and giving notice would seriously prejudice the purpose of the visit, or where the tribunal has approved it.

HMRC officers do not have a general right of entry like the police. Without a warrant, you can decline entry, though refusing an approved inspection can itself trigger a penalty.

If HMRC contacts you about a premises visit, treat the notice period as an opportunity, not a formality. Use the time to check which records will be looked at and brief staff on what to expect.

If someone claiming to be from HMRC arrives without notice, ask for identification and written authority before allowing access. You're entitled to verify who they are and under what power they're acting.

If a visit genuinely is unannounced and approved, cooperating calmly is usually better than obstructing it, since obstruction has its own penalty risk.

A poorly handled visit, whether through lack of preparation or unnecessary confrontation, can extend an enquiry and add to professional fees needed to resolve it.

Growth plan clients get free tax investigation insurance included, covering the cost of professional support if HMRC opens a compliance check. See /fees for plan details.

Don't let anyone into your premises without confirming their identity and the legal basis for the visit.

Don't assume a phone call counts as a valid inspection notice; ask for it in writing.

Don't obstruct an approved inspection, even if you disagree with it; challenge it afterwards instead.