Business Premises Inspection

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:-

  • The business premises
  • Business assets that are on the premises
  • Business documents that are on the premises

 

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:-

  • Business premises
  • Business assets
  • Business documents

 

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.

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More Information

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