How much notice must HMRC give before conducting a control visit?

HMRC typically requires a notice period of 7 days before conducting a control visit. This is to ensure that the business being visited has sufficient time to prepare for the visit, allowing them to gather any necessary documentation and make any relevant personnel available. The 7-day notice period is a standard practice that supports transparency and helps facilitate an orderly review of the business's tax affairs, ensuring that both HMRC and the business can engage positively during the visit.

The other notice periods specified in the choices do not align with the practices set out by HMRC. For example, shorter notice periods would not provide adequate time for preparation, potentially leading to an ineffective visit, while excessively long periods may not be practical or necessary for most tax compliance checks.