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.
You may also inspect the business assets and documents on those premises where you have reason to believe that the premises are used
- in connection with the supply of goods or
- for the acquisition of goods from EU member states, or
- as 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.