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