When taxpayers WANT HMRC to be present…
HMRC have updated two of their publications that explain what are, to many, unusual situations. That is when taxpayers want to arrange for HMRC officers to visit or to be present for Customs related activities.
Notice 112 is relevant to taxpayers who wish to request attendance of HMRC officers at ports, airports or other locations where HMRC officers are not normally on duty or outside normal authorised hours. HMRC will meet requests where there is a genuine trade need, officers are available and where sufficient notice has been given. In certain circumstances HMRC may charge for this service.
Notice 112A is similar to Notice 112 but explains how to request the attendance of HMRC officers at trading or private premises, for example to clear imports or exports. The notice includes detailed lists of when HMRC usually visit trading or private premises as well as details as to whether the visit is free or chargeable.
Notice 112 entitled ‘Attendances and charges by HM Revenue & Customs’ replaces the previous version published in January 2004. Notice 112A entitled‘Attendance at private premises by HM Revenue & Customs’ replaces the version published in February 2004.