1. Without letting them in – don’t panic; ask why the is required and why the unannounced visit was required.
1. Appear cooperative, even when stalling.
2. Say things like “I have had the day from hell, I have been up since 5am, I don’t have the energy to deal with this now, I am more than happy to assist you, just not right now”.
3. Offering an alternative date will be very useful.
2. Check the identity cards of the visiting officers and compare them against NOTICE OF INSPECTION LETTER (a letter they should present at the door - if they don’t ask for it). At the same time look to establish their discipline, i.e. tax, PAYE, VAT, corporation tax, ask them “what area of tax are they trained in?”
3. Establish (ask) whether the notice of inspection has been issued by a Tax Tribunal. If it has, extra caution is required; there are penalties for non-compliance.
4. Decide whether to allow entry to the BUSINESS PREMISES. They have no right to access ‘personal areas’, e.g. walking through your home to get to the office.
1. If it not convenient, busy with customers, about to do the school run, have a client/customer appointment, it is advisable to decline entry but offer an alternative date & venue.
2. If you say you have to pop out, try to dash off somewhere when they leave even if it is only 10min; it will give credibility that you were not lying and more likely to be trusted later.
3. If the business records are held elsewhere, e.g. accountant does the payroll, bookkeeper does the vat, it is advisable to decline but offer an alternative date & venue.

5. If the visit goes ahead or on the door:

1. Keep your answers short, preferable yes and no where possible.
2. Don’t elaborate unless asked.
3. If asked “is www.website1.co.uk your website”, just answer “YES”; don’t then say “plus we have other one www.website2.co.uk” this is volunteering information, don’t do it; you have answered the actual question with yes.
4. HMRC will create awkward silences – people babble and give away information – just sit there quietly like an exam until the next question.
5. Any documents you hand over must only be business related.
6. At the end ask for a copy of ‘completed business review aide memoire’.

 REMEMBER: stay calm, don't panic, appear cooperative, even when stalling, CALL ME. 

PLEASE DOWNLOAD YOUR RIGHTS WHEN HMRC COMES CALLING