Compliance checks: visits by agreement or advance notice – CC/FS3

HMRC has updated this factsheet which explains about checks on records and assets when HMRC visit a business premises, specifically the paragraph ‘What if we have given you a notice of inspection and you fail to comply with it’ to explain what is meant by ‘a reasonable excuse’.

Examples of reasonable excuse may include, when:

  • you have been seriously ill
  • someone close to you has died
  • you have had a flood or a fire