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Unannounced Visits

Authorisation was given for officers to visit the business without warning. The authorised letter to be delivered on the visit that HMRC officials to inspect the premises, business assets and statutory records.

If you instruct us we can help you to ask HMRC to leave your premises legally.

Friday 13th June 2017

On Friday 13th June 2017 HMRC visited Jack Ma’s business to obtain information about the business
and observe the cashing up procedure.

The following was established:

  • a: The business takes cash only;
  • b: The previous days taking had been banked;
  • c: The cash float was between £150 to £200;
  • d: Cash in the till was £800;
  • e: The meal bills, advised as for all the sales that evening, totalled £476;
  • f: Only the meal bills, not cash in the till, are used to calculate the Daily Gross Takings ("DGT"); and
  • g: The shortfall between the meal bills and the cash was £123.

11th October 2017

On 11th October 2017, HMRC visited the business again to observe the end of the day cashing up.

HMRC established the following:

  • a: The cash float was £250;
  • b: Cash in the till was £1,252;
  • c: The meal bills for all the sales that evening totalled £958;
  • d: The business did not do deliveries.

14th October 2017

On 14th October 2017, HMRC visited the business to invigilate and observe the end of the day cashing up.

The following was observed:

  • a: The business phone was left off the hook several times during the evening;
  • b: Several customers mentioned that they could not get through on the phone;
  • c: HMRC invigilators phoned the business number and found it to be engaged even though the phone was not in use;
  • d: Customers were being advised that certain food items were not available, even though HMRC invigilators could see those items in the kitchen;
  • e: The float was £250;
  • f: The evening sales were £1,339