Business record checks (BRCs) involve someone from HMRC visiting you to look at your business records so that, if necessary, they can point out areas of improvement (only the most cynical would suggest that they were also used to identify cases for launching a full-blown investigation).
The BRC programme came to an abrupt halt at the start of this year, so as to give HMRC the chance to refocus the operations. They now say they will be ready to relaunch BRCs soon after 5 April 2013. Hopefully they will take a less aggressive stance, and of course we can help here if you are ever selected. Please let us know if you would like us to check that your business records are robust enough to withstand any HMRC perusal under this initiative.