An Organisation for all
Accountants in Practice

Visits – by agreement or with advance notice



As part of a compliance check, we may ask to visit your business premises if you have any. This is so that we can look at your records or business assets and find out more about how your business operates. We only visit if we think it is necessary. A visit can help us complete the check more quickly and effectively.

How we arrange a visit
We normally carry out visits with your agreement. We’ll contact you by phone or letter to arrange a date and time for the visit. We will usually give you at least 7 days notice. If you need to change the appointment, please tell us as soon as possible.

If we haven’t been able to get your agreement to a visit, we may still need to visit your business premises to carry out an inspection. If we do, we’ll normally give you advance notice. We’ll also give you a notice of inspection. This is a legal document that allows us to inspect your business premises, assets and statutory records. Statutory records are the records that tax laws say a person must keep.
In some circumstances we may carry out an inspection without giving advance notice or seeking agreement. You can find more information about this in factsheet CC/FS4, ‘Unannounced visits for inspections’ and CC/FS5, ‘Unannounced visits for inspections approved by the tribunal’. You can get a copy of these factsheets online. Go to and search for ‘compliance checks factsheets’.

If you don’t think we should visit, please tell us why. We’ll explain why we want to visit you and why we think a visit is the best way to carry out our check. There may be other ways for us to get the information we need.