VAT officers can visit your business to inspect your VAT records (known as compliance checks) and make sure you’re paying or reclaiming the right amount of VAT.
HM Revenue and Customs (HMRC) usually contact you to arrange a visit.
They normally give you 7 days’ notice. They’ll confirm what information they’ll want to see, how long it’s likely to take and if they want to inspect your premises. You can ask them to delay the visit.
HMRC can also visit without an appointment and call you about your VAT.