Business Documents

When inspecting business premises under FA 2008, Sch. 36, para. 10, the officer can also inspect any business documents that are on the premises.

Business documents are defined by Para. 10 (3) as documents, or copies of documents:-

  • That relate to the carrying on of a business by any person
  • That form part of the person’s statutory records


Paragraphs 15 and 16 permit the officer to:-

  • Take a copy of the document
  • Make an extract from it
  • Remove it

The restriction in Part 4 of Sch. 36 apply to the documents that can be inspected.

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