As we have the right to enter business premises, that term must
be defined so that we and our customers understand the limit of our
powers. You will find more information below about
Business premises
Premises
Means of transport as premises
Business premises are the premises that you have reason to
believe are used in connection with the carrying on of a business,
see
CH25200, by, or on behalf of, a person.
If only part of the premises is used in connection with the
business, that part will be business premises.
Premises may be used in connection with the carrying on of
more than one business. The parts of the premises you may enter
depends upon whose tax position you are checking.
For example, a landlord may own a parade of shops that are
let to and used by other persons, each of whom carries on a
different business from each shop. If you are checking the
landlord’s tax position you can enter each shop if that is
reasonably required for the purposes of your check. If you are
checking the tax position of one of the other businesses, you may
only enter the shop from which it is run.
Any business assets or business records on the premises can
be inspected where such inspection is reasonably required for the
purpose of the tax position check you are doing. For example, if
you are checking a landlord’s tax position you may also check
any business assets that happen to be on the landlord’s
premises, no matter who they belong to, providing checking those
assets is part of your check into the landlord’s tax
position.
Premises include any building or structure, any land and any
means of transport.
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.
See
CH25220 for guidance where the business
is run from a private residence.
A means of transport might be used as business premises, for
example mobile fish and chip vans and market stalls run from vans.
This does not mean that you should go round entering all the
transport used in a business. A car on business premises that is
used in carrying on the business is both a business asset, see
CH25260, and business premises. Unless
you need to enter the vehicle for the purpose of checking the
person’s tax position or inspecting goods in it you should
inspect it as you would a business asset, from the outside. You
might ask the business proprietor to open the boot if you have
reason to believe seeing its contents may assist the check being
carried out.
You cannot enter or inspect a car that is used only to get
the business owner or an employee to and from the workplace. It is
neither business premises nor a business asset. You do not have the
power to obtain or record information in respect of it.
