- Inspections can be carried out at a person's business premises when they are reasonably required to check their tax position, or where appropriate at the business premises of an involved third party.
- Inspections can also be done at any premises believed to be used in connection with the supply of goods under taxable supplies or the acquisition of goods from other member states when either those types of goods or documents relating to those types of goods are believed to be on the premises. Premises that are used as, or in connection with, a fiscal warehouse can be inspected.
- Inspections can also be undertaken at any premises for the purpose of valuation, measurement or determination of the character of the premises (or property thereon). The majority of these valuations are likely to be undertaken by the Valuation Office Agency
- These inspection powers can be used by officers of HMRC although the agreement of an authorised officer will be required for all unannounced visits and where documents need to be examined at the premises that are more than six years old.
- Inspections will either be agreed in advance of the visit, or notified at least 7 days in advance, and that inspections that are unannounced, require either agreement by an authorised officer or approval by Tribunal.
- The provisions specify inspection of business premises, business assets and documents (only documents, both papers and electronic, that the information powers in Schedule 36 would allow access to). They do not allow the search of premises. They do however authorise the taking, copying of documents and under certain circumstances the marking of goods.
You now need to complete Module 3 on penalties under Schedule 36 FA08.