Commentary

A4.151 Criminal investigation powers

Administration and compliance

A4.151 Criminal investigation powers

A4.151 Criminal investigation powers

All HMRC officers have consistent criminal investigation powers, and the associated safeguards apply, throughout the United Kingdom1. These include powers relating to production orders, search warrants, powers of arrest and search and entry powers in connection with arrests.

As regards production orders and search warrants, applications may only be made where there are reasonable grounds for believing that an offence has been committed. A warrant issued in England and Wales under the Police and Criminal Evidence Act 1984 in connection with a criminal investigation by HMRC may be executed in Scotland2. Officers of HMRC may avail themselves

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