Commentary

A6.624 Restrictions on inspection visits

Administration and compliance

A6.624 Restrictions on inspection visits

A6.624 Restrictions on inspection visits

Unless the inspection is in connection with a valuation (see A6.622), HMRC has no power to enter or inspect any part of premises used wholly as a dwelling1.

HMRC says in its guidance that a visit must not be made to a person's home unless that person requests it, or parts of the home fall into the definition of business premises (see below), and it has established a reasonable requirement to enter and inspect them or any assets or records that may be there2. HMRC gives the following examples of circumstances in which a person's home

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