Unannounced Customs visits

We have learned that HMRC are carrying out unannounced visits to the home addresses of small businesses in the construction industry.

Using figures collated from the Construction Industry Scheme (CIS) Registrations they are checking which contractors are not VAT registered and visiting those where the figures declared suggest this to be incorrect.

As one united Revenue Department they now have the ability to quickly check figures declared for one tax purpose against figures used for another tax purpose. Worryingly they express the view that as one Department they can now rely on the stronger powers given to VAT Officers – this latter point is very dubious.

Elysian Associates
October 2007