Unannounced Revenue visits are on the increase. This point has been brought up at the recent ITI Branch Network Meeting with Revenue in East South East Region.
Traders need to be aware that a Revenue Auditor can at all reasonable times call unannounced to a premises where they believe a trade is being carried on. Records can be requested and can be removed for further investigation.
In relation to cash businesses Revenue have indicated that they would expect a note of such transactions to be taken.
If you would like any advice on this area please do not hesitate to contact us.