Issue of warrant
The powers and safeguards of the Police and Criminal Evidence Act 1984 (PACE) are extended to investigations into criminal fraud carried out by all authorised HMRC officers, and consequential changes have been made to the PACE provisions relating to production orders, search warrants, powers of arrest and search and entry powers in connection with arrests1. The details of the application of the PACE rules to HMRC officers are set out in a statutory instrument which came into effect on 1 December 20072.
With regard to application for production orders and search warrants, some of the notable changes to previous powers are:
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Web page updated on 17 Mar 2025 17:19