Post-Finance Act 2008


Under the provisions introduced by Finance Act 2008, Sch. 36, HMRC has the power to enter any business premises and inspect:-


    • The premises;


    • Business assets that are on the premises; and


    • Business documents that are on the premises.





They must give proper notice unless, exceptionally, they are authorised by a tribunal to visit the premises without prior notification.


Seeing business records at the business premises will allow HMRC to check against the available prime records, such as delivery notes or work sheets. It also enables them to compare the nature and scale of business activity as shown in the books against the reality of the business.


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