How to Handle an HMRC VAT Inspection — Your Rights and Obligations (2026)

HMRC can conduct VAT control visits (inspections) either routinely or because of flags in your returns. You have the right to have a representative present, to request a reasonable time for the visit, and to appeal findings. HMRC inspectors can review VAT records, invoices, and bank statements. Being disorganised or unable to produce records leads to assessments (HMRC estimates your VAT liability). This article covers preparation, what inspectors look for, and how to respond to assessments.