HMRC Business Record Checks

Ministers have agreed to re-launch Business Records Checks (BRC) from 1st November 2012. The re-launch will be rolled out on a regional basis over a 14 week period.

HMRC will write to customers who they believe may be at risk of keeping inadequate records advising them that they will be visited to discuss their business.  HMRC will assess whether (a) no further action is required, (b) Customer would benefit from tailored support, or (c) a BRC visit is required.

If a BRC visit reveals that inadequate records are being kept they will be advised of improvements needed and a follow up visit will be made. Penalties may be charged if improvements are not made to an adequate standard.