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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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How to do a compliance check: using inspection powers: inspection at a person’s home: limits of the inspection

You have the right to enter and inspect those parts of a person’s home that are used in connection with the carrying on of a business. You do not have the right to enter or inspect any part of the premises that are used solely as a dwelling. Specific guidance about valuation inspections is at CH25380 and CH256000.

Dos and don’ts

Do tell the person why you need to do an inspection and what you need to see.

Do give the person the appropriate general information factsheet CC/FS1 (a, b, c or d) (GOV.UK) if this has not already been issued and factsheet CC/FS3 (GOV.UK).

Do, consider the privacy of other people living there and be aware of customer confidentiality if others are present.

Don’t inspect parts of the premises that are used solely for domestic purposes, even where you may have to pass through them to reach the business area. Only the parts of the premises that are used in connection with the business can be inspected.

Don’t wander about the private residence unaccompanied. You should also be aware that you have no right to use the bathroom where it is not part of the business premises unless the person gives their permission.