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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Reviews / A6.935 What happens at the visit
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A6.935 What happens at the visit


Administration and compliance

HMRC use their powers as set out in A6.903 to:

  1. Ìý

    •ÌýÌýÌýÌý obtain information and documents1

  2. Ìý

    •ÌýÌýÌýÌý inspect premises and other property2, and

  3. Ìý

    •ÌýÌýÌýÌý copy and remove documents3

The visit falls into two distinct parts:

  1. Ìý

    •ÌýÌýÌýÌý the talk through test, and

  2. Ìý

    •ÌýÌýÌýÌý the walk through test

It is vital that employers are prepared and they ensure that the correct person meets HMRC.

Talk through tests

Having given the relevant factsheets to the employer, HMRC will talk to him

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