V5.237 Power to inspect computers

V5.237 Power to inspect computers

Where an authorised person (ie a person who is, or is a member of a class of persons who are authorised by HMRC to exercise their powers under FA 2008, s 114(3)1) has a right of access to any document2 he is also entitled, at any reasonable time, to have access to any computer, associated apparatus or material (ie including software) used in connection with such a document. This power extends to inspecting a computer, apparatus or material and checking its operation3.

A person is required to provide such reasonable assistance as may be required for

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