This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
The final report on HMRC's review of its powers of entry
PDF, 143KB, 15 pages
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Under the Protection of Freedoms Act 2012, each secretary of state must review the powers of entry they are responsible for, and report back to Parliament.
This review, ordered by Chancellor of the Exchequer George Osborne MP, examines the powers of entry held by HM Revenue and Customs (HMRC).
It was laid before Parliament on 27 November 2014.
In summary, HMRC reviewed 39 powers.
Nine were found to belong to other departments or be powers to inspect rather than enter.
HMRC will retain 25 of the 30 powers in their current form. All of these powers were previously reviewed after the merger of HM Customs & Excise and the Inland Revenue in 2005, and this further review has reaffirmed that they are still proportionate and necessary.
There are five powers where there is a clear case for modernisation and consolidation, including a number relating to betting and debt management. These have been recommended for amendment and this will take place by the end of 2014.