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HMRC internal manual

Compliance Handbook

How to do a compliance check: types of compliance checks: joint working with other government agencies: private dwellings attached to business accommodation

You do not have any powers under Schedule 36 FA 2008 to enter or inspect any part of any premises that is used solely as a dwelling. You may only enter a person’s business premises for the purpose of checking the tax position of the business. You do not have the power to enter any residential accommodation provided by a business unless you are inspecting those premises in order to check the tax position of the business. You may not enter business premises under schedule 36 to carry out any other function.

For example: you enter a shop with premises above, which the business owner lets to individuals as living accommodation. You may not question any person renting the living accommodation from the business about their tax affairs because they are not the person responsible for the business you are inspecting using Schedule 36 FA 2008 powers.