Commentary

A7.431 HMRC's criminal investigation powers

Administration and compliance

A7.431 HMRC's criminal investigation powers

A7.431 HMRC's criminal investigation powers

Trained HMRC officers have the powers of search, seizure and arrest.

HMRC powersCommentary
Production orders and search warrantsAn application for a search warrant needs internal authorisation at a senior level. There must be reasonable grounds for 'believing' that an offence has been committed and all must be made inter partes. The judge may issue an order only where he is satisfied that there are reasonable grounds for believing that an offence has been committed.
Unless special procedure material is involved, a search warrant is issued by a magistrate, not a judge. Special procedure material refers to certain confidential business material and journalistic material. In addition, some types of material designated as 'excluded material' (certain confidential personal records, medical samples and confidential journalistic material) cannot be obtained under these procedures1.
Seizure of suspected criminal cash HMRC officers undertaking criminal investigations into direct tax offences may seize suspected criminal cash under the Proceeds of Crime Act 2002 (POCA) and exercise POCA search and seizure warrants. This brings the

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