First and foremost, the tax office will register their audit. They will inform the party being investigated of the upcoming investigation and where it will take place. In general, audits take place either on the premises of the party concerned, or their tax adviser. However, if you cannot provide the auditor with a place of employment, for example, then the audit may take place at the tax office. Parties under investigation will receive an appointment for the start of the investigation, however, it can be postponed through consultation with the tax office if your accountant or tax adviser is on holiday at that time, or if you are busy processing a large order, for example.
At least two weeks before the audit begins, the tax authorities will send you the investigation order document, which defines, among other things, the relevant period being covered by the audit. In some cases, however, the examination period may be more than four years – for example, in case the party being investigated is under suspicion of a criminal offence or administrative offence. HRMC can view and enforce tax up to six years back. The order also tells you which taxes the auditor wants to consult during their visit, so that you can gather and arrange relevant documents in advance.