HMRC's inspection powers as originally enacted allowed them to inspect business premises, but specifically precluded them from entering or inspecting premises used solely as a private dwelling.
These powers were extended with effect from 1 April 2010, to include the inspection of any premises (and property on those premises) for the purposes of valuation, provided that such a valuation is reasonably required for the purposes of checking any person's position as regards specified taxes1.
Any other person may accompany the HMRC officer, if considered
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