Premises

Business Premises. If an inspection is reasonably required for the purpose of checking a person's tax position, then you may enter and inspect

that person's business premises together with the business assets and documents on those premises.
In respect of a relevant tax, the business premises of an involved third party together with the business assets and any relevant documents on those premises

Any premises. Where you have reason to believe that any premises are used

in connection with the supply of goods under taxable supplies and such goods may be on the premises or
for the acquisition of goods from EU member states under taxable acquisitions and such goods may be on the premises, or
as, or in connection with a fiscal warehouse

In these circumstances you may enter and inspect the premises.

You may also inspect any goods that are on the premises and any documents on the premises that appear to relate to those goods.

Inspecting premises and assets