HMRC internal manual

Compliance Handbook

How to do a compliance check: using inspection powers: inspection at a person’s home: authorisation

If the person objects to your intended visit, or there is doubt about whether premises fall under the definition of business premises, you must obtain the agreement of an authorised officer before you do the inspection.

Sometimes the authorised officer will be your manager, but if they are not you should discuss the intended inspection with your manager before you approach an authorised officer. You must provide the authorised officer with the information set out in CH260500. You will need to provide details about why you need to do an inspection at the person’s home and how this action is proportionate to the level of tax at risk.

You must get an authorised officer’s agreement before you arrange the inspection. See CH260000 for further guidance on the role of the authorised officer.

Specific guidance about valuation inspections is at CH25380 and CH256000.