.png)
.png)
Issue:
4890
/
Categories:
Comment & Analysis
, evasion
, HMRC
, Legal professional privilege
, Police and Criminal Evidence Act (PACE)
, raids
, search and seizure
, Admin
, Avoidance
, Investigations
Let us in!
Key points
- In the past five years HMRC has carried out a total of 4 314 property searches.
- HMRC can only conduct a dawn raid if it is authorised to do so by a search warrant usually under Police and Criminal Evidence Act (PACE) 1984 s 8.
- If it is not provided entry HMRC has the power to break and enter the premises.
- HMRC should not be asking questions that go beyond issues relating to the search and the location of the documents sought.
- The business should review all documents and information seized by HMRC and rectify any incorrect information provided.
An HMRC dawn raid is an unannounced search of premises by HMRC and is one of the most effective weapons in HMRC’s arsenal when conducting a criminal investigation. It is called a ‘dawn’ raid because they usually commence early in the morning.
Dawn raids take place...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
