The business premises definition allows us the right to enter
any home, see
CH25220, used in connection with the
carrying on of a business. However, it is essential that this right
is exercised with care and consideration. People have a right to
privacy, see
CH21340 and can refuse to let you enter,
see
CH25650.
Wherever practicable you should avoid inspecting at premises
that are also a person’s home. You will normally be able to
find an alternative location such as at an agent’s premises
or an HMRC office. You should however inspect at a person’s
home if they prefer you to do so, unless it would otherwise defeat
the purpose of the check. They might prefer you to inspect the
records at their home because, for example, there is no chance of
losing any when moving them to another location.
Although you have the right to enter and inspect business
premises, you do not have the right to enter or inspect any part of
those premises that are used solely as a dwelling.
For example
Horace runs a Bed & Breakfast business from his home. You are allowed to inspect empty guestrooms and any other public areas set aside for guests. You are not allowed to enter or inspect any of the bedrooms or other rooms used solely by Horace and his family.
Where an inspection is appropriate you will normally wish to see
the records at the premises where the business is carried on. This
may not be practical for a variety of reasons so you may be invited
to the person’s home where the records are stored. If you
accept the invitation you must not enter other parts of the house
such as bedrooms, unless it is necessary to pass through them to
get to the place to be inspected.
Remember that the person has the right to refuse you entry,
see
CH25650.
