To make some thing live and leave the item with exposed electrical connections is not permitted, to make the circuit dead then remove it was not a problem, so to work on it live needed at least two electricians as one needed to remain at the hand drier location, and another needed to isolate while the FCU was removed, re-energise to test then isolate again for it to be replaced, live testing permitted, live working not.
And of course a method statement had to be written, and risk assessment done, if Sunday working was authorised then it would be tested in place as no factory workers would enter the toilet/shower room, but during normal working day it was a problem, specially in the ladies where we also needed some one to inform workers there was a man in the toilet.
In real terms we did an earth test, long lead to outside where there was a 13 amp socket and used PAT tester to test with 25 amp if earth was OK, it did not really tick all the boxes, but we considered if earth OK no one likely to get injured from it. It was replaced about every two years, and the old one stripped and cleaned to stop build up of dust, which could if not cleaned catch fire, seems well before I worked there, one had court fire.
However it was the Smart house which is the problem here, jumping back to Nest thermostat, it may be USB powered in which case no tests required, or it may be hard wired to heat link, in which case earth needs testing.
Risteard makes a good point, one needs to careful word the contract. So all wiring from consumer unit to local isolator or socket unless listed under extras, would seem to cover it, so if one wants to test immersion then OK but it's an extra. Today there are so many specials, I remember one guy insisting the cut out on the immersion heated did not comply as it could be reset, well since there was a metal header tank, hardly a problem if thermostat did stick, and unless you could reset the cut out every time solid fuel cooker used to bake bread, you would need new cut out.
I knew what he was going on about, and how a thermal plastic header tank had split killing a baby, but it did not have a thermal plastic header tank, and even if it did, it's not an electricians job to tell home owner he has wrong header tank for solid fuel water heating. OK maybe a comment, "Think you have wrong type of header tank installed, you need to check with heating engineer," may be prudent, but header tank type is not part of an EICR in my opinion.
I remove all items not marked BS1363 from sockets, specially so called socket protectors, and I put in notes unauthorised items found plugged into BS1363 sockets, these sockets may have been strained as a result, one should consider changing the sockets. And I have been told off for writing that down, told if the customer wants to use silly socket protectors even if
fatally flawed that was up to them, nothing to do with me!