Any premises may also be inspected by HMRC for the purpose of valuing, measuring or determining the character of the premises or property (these inspections will mainly be undertaken by the Valuation Office Agency). With that exception, no entry or inspection of any part of premises used solely as a dwelling should be undertaken.
This will be covered in more detail later in this chapter. An entitlement to enter premises means only an entitlement to go into them. An officer is not entitled to force entry to the premises or search the premises.
Premises include any
- building or structure
- land, and
- means of transport if used by the business for business purposes.
Neither the building nor the structure nor the means of transport need to be standing on land owned by the same person, they may be anywhere.