Welcome to the Inspection Powers module. This is the second of the self learning modules for new powers under Schedule 36 Finance Act 2008 (as amended by Finance Act 2009).
HMRC has given a commitment that all officers will complete this training before using the new powers, so you will not be able to do your job fully until you have completed this training.
You can work through this module as many times as you wish and at your own pace.
Successfully completing this module will give you the knowledge and understanding to allow you to use the new inspection powers as part of your compliance checks.
It is estimated that it will take between 1 1/2 and 2 hours to complete the module.
You can work through these modules as many times as you wish and at your own pace.
As you work through this learning you should refer to the Compliance Handbook in which you will find the Operational Process Guidance (OPG).
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