Provided it is reasonably required for the purpose of checking a person’s tax position, FA 2008, Sch. 36, para. 10 permits an officer of HMRC to enter a person’s business premises and inspect:-
They do not, however, have the power to enter or inspect any part of the premises that is used solely as a dwelling.
Para. 10 (3) defines:-
In addition to the power to inspect business premises, para. 11 gives HMRC the power to inspect premises used in connection with taxable supplies, etc.