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After the knock

03 March 2009 / Keith M Gordon
Issue: 4196 / Categories: Comment & Analysis , Admin
KEITH M GORDON continues his look at HMRC’s new powers to inspect taxpayers’ premises


  • Unannounced visits are permitted.
  • Penalties for obstructing HMRC during a visit.
  • Taxpayers have no specific safeguard to challenge HMRC from making a visit.
  • The difference between an inspection and a search.
  • Looking after privileged material.

The background to HMRC’s powers to inspect business premises (as defined) which are due to come into force on 1 April 2009 was set out in my previous two articles on the subject: Knock knock and Before the knock.

This final article in the series considers the options available to taxpayers when an Inspector calls.

All statutory references are to paragraphs of FA 2008 Sch 36.

Type of visit

Before deciding how to react to an imminent inspection it is important to understand the precise statutory basis for the inspection and HMRC’s rights as...

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