Entry and Search
In a few, very rare cases, HMRC invoke their powers under TMA 1970, s. 20C to enter premises, by force if necessary, and:-
- Seize and remove any things whatsoever found there which he has reasonable cause to believe may be required as evidence for the purposes of proceedings in respect of such an offence as is mentioned in subsection (1) above (i.e. serious fraud in connection with or related to tax) and
- Search or cause to be searched any person found on the premises whom he has reasonable cause to believe to be in possession of any such things.
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