A6.622 Inspection for valuation purposesHMRC's inspection powers as originally enacted allowed them to inspect business premises, but specifically precluded them from entering or inspecting premises used solely as a private dwelling.These powers were extended with effect from 1 April 2010, to include the inspection of any premises (and property on those premises) for the purposes of valuation, provided that such a valuation is reasonably required for the purposes of checking any person's position as regards specified taxes1.Any other person may accompany the HMRC officer, if considered necessary to assist with the valuation. Notwithstanding, therefore, the restriction mentioned above, this
HMRC's inspection powers as originally enacted allowed them to inspect business premises, but specifically precluded them from entering or inspecting premises used solely as a private dwelling.
These powers were extended with effect from 1 April 2010, to include the inspection of any premises (and property on those premises) for the purposes of valuation, provided that such a valuation is reasonably required for the purposes of checking any person's position as regards specified taxes1.
Any other person may accompany the HMRC officer, if considered necessary to assist with the valuation. Notwithstanding, therefore, the restriction mentioned above, this
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