Which of the following is a key responsibility of an HMRC officer during a control visit?

The key responsibility of an HMRC officer during a control visit is to verify business compliance. This involves ensuring that the business is adhering to tax regulations, maintaining accurate records, and fulfilling its tax obligations. The officer will examine documentation, transactions, and operational practices to ensure they align with the requirements set by HMRC. This is essential to prevent tax evasion, ensure fairness in the tax system, and maintain the integrity of public finances.

In contrast, providing financial advice is outside the scope of an HMRC officer's role, as their focus is strictly on compliance and enforcement rather than guiding businesses on financial matters. Assessing employee performance pertains to internal management rather than the responsibilities of an HMRC officer, who is focused on taxation rather than personnel issues. Marketing HMRC services is also irrelevant to a control visit, as it does not align with the officer's role of monitoring and enforcing compliance within businesses. This clear focus on compliance distinguishes the HMRC officer's responsibilities during control visits.