Premises for Supplying Goods

FA 2008, Sch. 36, para. 11 permits HMRC to enter and inspect premises that the officer has reason to believe are used:-

  • In connection with the supply of goods under taxable supplies and goods to be so supplied are on those premises
  • In connection with the acquisition of goods from other member states under taxable acquisitions and goods to be so acquired are on those premises
  • As a fiscal warehouse


The power does not require that the inspection is for the purpose of checking a person’s tax position.

As well as inspecting the premises, the officer can inspect:-

  • Any goods that are on the premises
  • Any documents on the premises that appear to the officer to relate to those goods


As with the power to inspect business premises contained in para. 10, para. 11 does not permit HMRC to enter and inspect premises used solely as a dwelling.

Premises are defined by para. 58 to include:-

  • Any building or structure
  • Any land
  • Any means of transport, for example a mobile shop.

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