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HMRC’s inspection powers

Speed read

Sch 36 Part 2 sets out powers for HMRC to inspect premises and other property. The powers are much less intrusive than HMRC’s criminal search powers. They give HMRC only limited rights to inspect documents and ask questions. Accordingly, it is very important to check precisely which power HMRC is operating under. Except perhaps for entirely routine inspections, taxpayers should manage any inspection carefully. The article contains some practical guidance of steps to take.

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