10(1)An officer of Revenue and Customs may enter a person's business premises and inspect—U.K.
(a)the premises,
(b)business assets that are on the premises, and
(c)business documents that are on the premises,
if the inspection is reasonably required for the purpose of checking that person's tax position.
(2)The powers under this paragraph do not include power to enter or inspect any part of the premises that is used solely as a dwelling.
(3)In this Schedule—
“business assets” means assets that an officer of Revenue and Customs has reason to believe are owned, leased or used in connection with the carrying on of a business by any person [F1(but see sub-paragraph (4))],
“business documents” means documents (or copies of documents)—
(a)that relate to the carrying on of a business by any person, and
(b)that form part of any person's statutory records, and
“business premises”, in relation to a person, means premises (or any part of premises) that an officer of Revenue and Customs has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person.
[F2(4)For the purposes of this Schedule, “business assets” does not include documents, other than—
(a)documents that are trading stock for the purposes of Chapter 11A of Part 2 of ITTOIA 2005 (see section 172A of that Act), and
(b)documents that are plant for the purposes of Part 2 of CAA 2001.]
[F3(5)In sub-paragraph (1), the reference to a person's tax position does not include a reference to a person's position as regards soft drinks industry levy.]
Textual Amendments
F1Words in Sch. 36 para. 10(3) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 5(2)
F2Sch. 36 para. 10(4) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 5(3)
F3Sch. 36 para. 10(5) inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 1(2); S.I. 2018/464, art. 2(e)
Modifications etc. (not altering text)
C1Sch. 36 para. 10(2) applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153B(4) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))
C2Sch. 36 para. 10(2) applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159B(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))
Commencement Information
I1Sch. 36 para. 10 in force at 1.4.2009 by S.I. 2009/404, art. 2