Summary

Summary

• The provisions for Inspections stipulate they will be agreed in advance of the visit or notified at least 7 days in advance, and that inspections that are unannounced, require agreement by either an authorised officer or 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.
• check a person's tax position or to
• inspect premises that on Officer of HMRC has reason to believe are used in the supply of goods under taxable supplies etc.

You now need to complete Module 3 on penalties under Schedule 36 FA08.

Remember, you can refresh your learning at any time by re-launching this package and working through all or part of it again.