ECSH32842 - Locations for a visit
Source: gov.uk (2025-02-06)


Business premises

You will need to decide the best place to hold the meeting, which is usually where the records are held or where staff are based. Most visits will be conducted at the business’s trading premises. This may differ from the registered office address, which is where correspondence is sent.

There may be times when you need to visit more than one premises to be able to fully test the business’s compliance.

If the person has good reason why you should not visit their business premises, perhaps because of inconvenience, a lack of space, or potential impact on their customers, you may agree to examine the records at the premises of their accountants (or other professional adviser) or at a suitable HMRC office. However, if you have a reasonable and proportionate need to inspect the business premises or assets then you should do so.

Private residence

A business may operate from residential premises, or you may visit a person’s home if they invite you to do so because it is convenient for them for you to inspect their records there. You can find more information in the Compliance Handbook. (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch25220) (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch25220)

You have the right to enter and inspect those parts of a person’s home that are used in connection with the carrying on of a business. You do not have the right to enter or inspect any part of the premises that are used solely as a dwelling.

Do:
- Consider health and safety – see ECSH32929 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh32929). (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh32929)
- Consider the privacy of other people living there and be aware of customer confidentiality if others are present.
- Record in your notebook that the individual is happy for you to enter and remain in their premises.
- Explain the purpose of the intervention and what information/documents will be needed.
Do not:
- Access any areas of the premises that are used solely for residential purposes.
- Leave yourself open to any misconduct allegations – for example, ask any cash or valuables to be removed from the room.
- Wander about the private residence unaccompanied. You should also be aware that you have no right to use the bathroom where it is not part of the business premises unless the person gives their permission.
HMRC regional centres

Room bookings suitable for external visitors should be made in advance of the meeting via the Matrix booking system. Try to book a room as close to the reception area as possible, to limit the requirement to travel through areas where conversation or restricted information could be seen or heard.

All visitors will need to be booked in with the reception team and external visitors must be escorted at all times when inside the building.

For further details, please read the information in the Security Zone and adhere to any local building policies.

A full list of the regional centre locations and visitors information can be found on HMRC intranet under the heading About HMRC, Our regions and locations.

Northern Ireland

If you are considering a visit in Northern Ireland, see the guidance on Security guidance for Northern Ireland local and visiting staff (sharepoint.com)