Customs call for a VAT visit

MS writes: I run a small sandwich bar. It is Vat-registered and the books are dealt with by my accountant. Unannounced, two inspectors from HM Customs and Excise came to the premises and started asking questions about it. I have been told they should have made an appointment before visiting and I am not obliged to tell them anything. Is this correct and how should I handle the situation if this happens again?

Answer

Customs and Excise has extensive powers, writes Adrian Houstoun, Vat specialist partner of Kingston Smith.

Its officers, or a person acting under their authority, may enter premises used in connection with a business. You should ask to see their ID and suggest a more convenient time to talk.

Usually Customs will make an appointment to come and examine the books and records, and I suggest you write to your local Vat office mentioning your experience and welcoming a routine visit.

If you have a complaint, write to the Customs office governed by your address. To find the right office for your area, visit the Customs and Excise website at www.hmce.gov.uk.