Subject to any possible defence of reasonable excuse, a person who deliberately obstructs an inspection that has been approved by the Tribunal is liable for a penalty. The obstruction must be deliberate and would include:-

  • Refusing to agree a visit or constantly cancelling the arrangements
  • Refusing entry
  • Refusing to provide information about the premises, assets and documents that can be inspected
  • Putting obstacles in the way of the inspection designed to delay it or make it more difficult.

A penalty can only be charged if the person knows that the inspection has been approved by the Tribunal. The officer must, therefore, have handed the occupier a notice of inspection at the start that makes it clear that Tribunal approval has been given.

No penalty can be charged if the obstruction is not deliberate – for example if a family crisis means that the inspection has to be curtailed.

It should be noted also that the inspection continues until the officer notifies the occupier that it has finished. If it is incomplete at the end of the day the officer can return on the following day to complete it.

Call KinsellaTax NOW on 0800 471 4546 for specialised advice and support.


We're here to help you. Call 0800 471 4546 for free confidential help and advice 24/7
or fill in your details below.

Enter captcha below:

*Please do not use this form to report suspected tax fraud or evasion or to sell your own services.

Translate »