There are special procedures to be followed when requesting the attendance of HMRC officers.

The relevant notices are Notice 112 entitled Attendances and charges by HM Revenue & Customs and Notice 112A entitled Attendance at private premises by HM Revenue & Customs.

Notice 112 is relevant to taxpayers who wish to request attendance of HMRC officers at ports, airports or other locations when HMRC officers are not normally on duty or outside normal authorised hours. HMRC will meet requests where there is a genuine trade need, officers are available and when sufficient notice has been given. In certain circumstances HMRC may charge for this service.

Notice 112A is like Notice 112 but explains how to request the attendance of HMRC officers at trading or private premises, for example to clear imports or exports. The notice includes detailed lists of when HMRC usually visit trading or private premises as well as details if the visit will be free or chargeable.

Source: New feed