Recording, Copying and Marking Documents

In the course of the inspection, the provisions of FA 2008, Sch. 36, para. 15 – 17 permit the officer to:-

  • Ask and make notes about the things inspected (para. 17 (b))
  • Take copies, make extracts and remove business documents (para. 15 and 16)
  • Mark assets to show that they have been inspected

 

Questions can only be put about the things that have been inspected. The occupier can refuse to answer any questions but if the Tribunal has approved the inspection and the questions relate to the items that can be inspected; a penalty can be charged for obstructing the inspection.

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