CC/FS4 is the HMRC factsheet called “Compliance checks: unannounced visits for inspections”. Officers hand it to you when they arrive at your business premises without warning to carry out an inspection, together with a notice of inspection. It explains that you can take advice but the inspection will not be delayed, what officers can inspect, and that refusing can lead to tribunal approval and penalties of £300 plus up to £60 a day.
Tax investigation insurance from £108.75 a year (£9.06 a month).Pays up to £100,000 of your accountant's fees if HMRC opens an enquiry. No excess. Buy online in a few minutes.
What is CC/FS4 and why was it handed to me?
CC/FS4 belongs to HMRC’s series of compliance check factsheets. Its GOV.UK title is “Compliance checks: unannounced visits for inspections”. It was first published on 1 April 2009 and last updated on 15 May 2023, when HMRC removed the names of the inspecting officers from the list of what the notice of inspection contains, because notices no longer include them.
The factsheet opens by saying HMRC is visiting to carry out an inspection as part of a check of your tax affairs and has decided an unannounced visit is the best approach. HMRC’s Compliance Handbook tells officers to issue CC/FS4 with a notice of inspection on an unannounced inspection visit. It is not used for excise visits under the Customs and Excise Management Act 1979, which have their own factsheet, CC/FS16. For how a check usually runs, see what happens in an HMRC compliance check.
What must the officers do when they arrive?
CC/FS4 says the officers must:
- show you their identification
- give you a notice of inspection
- give you a copy of the general information factsheet about compliance checks
HMRC’s Compliance Handbook adds that the officer should explain the objectives of the inspection and how they intend to carry it out, tell you what they need to see, and give you the chance to ask questions. The notice of inspection states when the inspection will take place and what the officers are authorised to inspect.
Worried about an HMRC check? Tax investigation insurance pays your accountant’s fees if HMRC opens an enquiry or compliance check. Solar Protect cover pays up to £100,000 with no excess. It never pays tax, interest or penalties.
From £108.75 a year (£9.06 a month) for individuals, £117.57 for sole traders and £207.50 for companies and partnerships, including IPT and the £20 admin fee.
See my price in 2 questions or call 01795 841 310.
★★★★★ Rated 4.9 out of 5 on Trustpilot from over 160 reviews
Why can HMRC turn up without warning?
The power comes from Schedule 36 to the Finance Act 2008. Paragraph 12 allows an inspection at a time agreed with the occupier or, at any reasonable time, if the occupier has had at least 7 days’ notice or the inspection is carried out by, or with the agreement of, an authorised officer of Revenue and Customs. An unannounced visit relies on that last route.
CC/FS4 explains that the notice of inspection is the legal authority for the inspection and that a senior HMRC officer authorised it after considering whether HMRC could get the information another way. You can seek professional advice, but the factsheet makes clear the inspection will not be delayed while you do. If the timing is genuinely difficult, HMRC may in some cases agree to come back at another time. If you would rather HMRC had written first, the separate factsheet CC/FS3 covers visits by agreement or advance notice.
What can the officers inspect and take away?
Under paragraph 10 of Schedule 36, an officer may enter your business premises and inspect the premises, business assets on them and business documents on them, where the inspection is reasonably required to check your tax position. The power does not cover any part of the premises used solely as a dwelling.
CC/FS4 says HMRC normally visits a home only if a business is run from it. If part of your home is business premises, or you keep stock or other business assets there, officers can enter only the business parts unless you invite them further or they are carrying out a valuation. HMRC may need to value private premises or property in them for Income Tax or Corporation Tax checks and for Stamp Duty Land Tax, Stamp Duty Reserve Tax, Inheritance Tax and certain Capital Gains Tax liabilities; the guide to HMRC inspection for valuation explains that power.
On the practical side, the factsheet says a visit can last from a few hours to a few days. HMRC does not usually need to speak to staff, apart from people who keep payroll or finance records or whose employment status is being checked, and you can say if you do not want staff told about the visit. Officers can remove records you produce during the inspection or that the notice authorises them to inspect. They will give you a receipt, keep the records secure, return them as soon as they can, and make copies if you need them sooner.
What happens if I refuse to let the inspection go ahead?
If you refuse access, HMRC can ask an independent tribunal to approve the inspection. Paragraph 13 of Schedule 36 allows that application to be made without notice to you, and says the tribunal’s decision on approval is final. If the tribunal approves the inspection and you still refuse, CC/FS4 says you will be charged a £300 penalty and may be charged further penalties of up to £60 a day until you allow the inspection. Those figures come from paragraphs 39 and 40, which cover deliberately obstructing an officer in a tribunal approved inspection. HMRC’s separate factsheet CC/FS5 is used when the tribunal has already approved an unannounced inspection, and obstructing an HMRC inspection covers the consequences in more detail.
No penalty applies if you have a reasonable excuse, and the factsheet asks you to tell HMRC straight away. It describes a reasonable excuse as something that stopped you meeting a tax obligation on time despite taking reasonable care, such as serious illness, the death of someone close to you, or documents lost in a fire or flood. When the excuse ends, you must put things right without unnecessary delay.
What are my rights during an unannounced inspection?
Article 8 of the Human Rights Act protects your private and family life, home and correspondence. CC/FS4 says HMRC may inspect in a reasonable and proportionate way even where that affects those rights, and that you should tell HMRC why if you think the inspection is not reasonable and proportionate.
You can also tell the officers about any health or personal circumstances that make the visit difficult, and HMRC will help where it can. You can call your accountant or tax adviser, who can check the notice and deal with HMRC for you afterwards. The accountant’s fees for dealing with an HMRC check can be insured through tax investigation insurance. If you are unhappy with how the visit was handled, raise it with the person or office you dealt with first; they will explain how to make a formal complaint.
What should I avoid doing during the visit?
The factsheet gives two clear warnings. First, HMRC may charge a penalty if you, or someone acting for you, conceals, destroys or disposes of a document HMRC has asked for in an information notice or said it intends to ask for. Doing that with a document covered by a tribunal approved information notice is a criminal offence. Second, if you knowingly give HMRC untrue information, verbally or in writing, or dishonestly misrepresent your tax position, HMRC may start a criminal investigation with a view to prosecution.
Other common mistakes are arguing at the door instead of reading the notice, inviting officers into private rooms without realising it, and guessing at answers rather than saying you will check.
| Point | What CC/FS4 and the law say |
|---|---|
| Full title | Compliance checks: unannounced visits for inspections |
| Handed over with | Notice of inspection and the general information factsheet |
| Who authorises it | An authorised (senior) HMRC officer |
| Can you delay it to get advice | No, you can seek advice but the inspection goes ahead |
| What can be inspected | Business premises, assets and documents named in the notice |
| Refusal after tribunal approval | £300 penalty, then up to £60 a day |
| Defence | Reasonable excuse |
| Last updated | 15 May 2023 |
Illustration only. Two HMRC officers arrive at Tom’s takeaway at 11am on a Tuesday. They show identity cards and hand him a notice of inspection, CC/FS4 and the general information factsheet. The notice says they are authorised to inspect the till system, stock and daily takings records. Tom phones his accountant, who asks to speak to the officers but does not ask them to wait. Tom asks them not to talk to his kitchen staff. The officers inspect the till, count stock and take the last three months of takings sheets with a receipt. They do not go upstairs to Tom’s flat.
Frequently asked questions
Can I ask HMRC officers to come back another day?
You can ask. CC/FS4 says HMRC may in some cases agree to another time if the timing is inconvenient, but it will not delay the inspection just so you can get advice.
Can HMRC search my home on an unannounced visit?
Not under this power. Officers can enter only business parts of a home unless you invite them further or they are carrying out a valuation, and parts used solely as a dwelling are outside the inspection power.
Will I be fined for refusing entry?
Not straight away. HMRC must first get the inspection approved by the tribunal. The £300 penalty and daily penalties of up to £60 apply if you still refuse after that approval and do not have a reasonable excuse.
Does an unannounced visit mean HMRC suspects fraud?
The factsheet does not say so. It says HMRC decided an unannounced visit was the best approach for this check, and that a senior officer considered whether the information could be obtained another way first.
If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.
Sources
- GOV.UK: Hm revenue and customs compliance checks factsheets
- GOV.UK: Compliance checks unannounced visits for inspections ccfs4
- GOV.UK: manual page CH202050
- GOV.UK: Unannounced visits for inspections ccfs4
- GOV.UK: manual page CH255510
- legislation.gov.uk: Act 2008 c. 9, schedule 36
- legislation.gov.uk: Act 2008 c. 9, schedule 36
- legislation.gov.uk: Act 2008 c. 9, schedule 36
- legislation.gov.uk: Act 2008 c. 9, schedule 36
- legislation.gov.uk: Act 2008 c. 9, schedule 36
Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 November 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.