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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Information & Inspection Powers: Inspection Powers: Meaning of 'enter'

Entry for inspection purposes is only possible after an inspection has been arranged or authorised. Enter is not defined so takes its ordinary meaning of ‘go into a place’. You must not make a forced or clandestine entry. This power of entry does not allow you to search for goods, assets or documents.

You can enter premises either because of a business being carried on at them or because they form part of a larger business.

For example

You may enter Jack’s shop on the corner because

* he is registered for VAT and you want to check his tax position, or
* you want to check the tax position of the landlord who has rented the shop to him. If the landlord is claiming to have spent £20,000 on the premises, you could visit to see how the money was spent.

Refusal of entry

See CH25650 if the occupier of the premises refuses to allow you to enter.