CCM5110 - Working the examination: What you are not allowed to do under the Statutory Powers at Ss 14, 15 and 16

The statutory powers at Ss14, 15 and 16 do not allow you to:

• insist that the claimant(s) should attend a meeting (although a meeting will sometimes be the best way of making progress)
• require the information or evidence to be delivered to HMRC premises. The claimant(s) simply have to provide the information to you. They can decide where this should take place, and may choose their home, place of work, business premises or another appropriate location
• have a right of access to any premises. So although it will often be most convenient for all parties if any meeting takes place at the claimant’s home (and you should suggest this where appropriate), you cannot insist on holding it there.