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Elf and Safety strikes again

We were bemused recently when HMRC, in writing to arrange a visit to a client's premises, invited the client to "let me know if there are any Health and Safety issues that I need to be aware of when visiting your premises". What, asked our client, is the appropriate response? It's bad enough to suffer a visit from the taxman without being sued if he trips over the carpet.

Much could be (and has been) written about occupiers' liability and we are not lawyers. The notion of setting man-traps for a PAYE auditor or allowing the guard-dog unfettered access to the VAT man undoubtedly has its superficial attractions; but liability for personal injury arising from such things cannot, as a rule, be excluded and on balance they are not to be recommended. However, an appropriate response (assuming that you do not simply ignore the question as impertinent) might be "We are not aware of any specific health and safety issues that we should draw to your attention though if you have specific concerns you should let us know. However you should take this letter as notice given on behalf of our client that you visit at your own risk and that our client excludes all liability to you and to any other officer or employee of HMRC who may accompany you, to the maximum possible extent permitted by law." It is unlikely to stop them visiting but may give them a little pause for thought and may prevent property claims (at least) should an accident befall a careless visitor.

Oh - and stick down that loose carpet tile, too.