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When HMRC come knocking without an appointment

Michele Harris, VAT Consultant at Bracey's, has recently been featured in Taxation Magazine for her article on the legal position that applies when HMRC makes an unannounced visit. 

This is a practice that is increasingly being used by HMRC and can be both frightening and disconcerting to the business community. In this article, Michele lets businesses know why Officers may do this and their rights to send the Officers away if it is inconvenient to accommodate them.