A7.431 HMRC's criminal investigation powersTrained HMRC officers have the powers of search, seizure and arrest.HMRC powersCommentaryProduction 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
Trained HMRC officers have the powers of search, seizure and arrest.
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