In anticipation of the Business Records Check programme starting in the Autumn of this year, a pilot exercise described as Test and Learn has been started on a number of small cases. The first letters relating to these trial visits have been issued by HM Revenue & Customs covering 8 locations and the test period will run to mid-July. We believe that there are 4-5 HM Revenue & Customs offices issuing the letters, including Blackburn and Plymouth, and that taxpayers from specific geographical locations are being targeted including Sheffield, Oxford, Swindon, Stockport and Scotland.

If you receive a letter, we would ask you to contact Amber or EQ as it would probably be beneficial if we were involved at an early stage with HM Revenue & Customs' meetings with you. It would be helpful to get feedback of any concerns from the visits to discuss with HM Revenue & Customs prior to implementation of the Business Records Checks (BRC). There will be no record-keeping penalties as a result of the Test and Learn visits.

If BRC's go ahead after the consultation and trial period, it is HM Revenue & Customs' intention that around 50,000 checks per year will be carried out.

Don't forget that if you are a client of Amber or EQ who has subscribed to Peninsula Fee Protection, we can get some contribution to our time attending BRC visits, but we need to make a claim to Peninsula in these cases.

Please contact Amber Accounting on 01382 312140 if you have concerns that your business records may not stand up to the scrutiny of a BRC. We will be happy to provide assistance to put your mind at rest.