How to prepare for an HMRC dawn raid

9 Oct 2024

One of the most stressful moments for a business is HMRC officers demanding access to your premises, so it is vital to have plans in place in the event of a dawn raid. Adam Craggs, partner and head of tax disputes at RPC explains

HMRC’s most feared power is its ability to conduct a dawn raid. The phrase ‘dawn raid’ (which is not used in the legislation) refers to an unannounced search of premises, usually early in the morning, by HMRC officers. HMRC carries out dawn raids when it suspects tax evasion and there is a likelihood that evidence could be destroyed if HMRC arranged a visit, or requested the information in the course of correspondence.

The risk of a dawn raid is an ever real one and it is important that businesses are properly prepared for such an eventuality.