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Power to enter and inspect premises, and inspect goods

Inspection of business premises

HMRC may enter a person's business premises (ie premises or part thereof, which an officer has reason to believe are used in connection with the carrying on of a business; FA 2008, s 113, Sch 36, para 10(3). This power does not include power to enter or inspect any part of the premises that is used solely as a dwelling FA 2008, s 113, Sch 36, para 10(2)).

However, where practicable, HMRC should avoid inspecting at premises that are also a person's home. An alternative location should be considered such as at an agent's premises or an HMRC office. The inspection should be carried out at someone's home if it is their preference. HMRC is not able to enter and inspect any part of the premise that is solely used as a dwelling.

The person whose tax affairs are being inspected retains the right to refuse entry. It cannot be overriden, so a person retains the right to refuse