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HMRC internal manual

Compliance Handbook

How to do a compliance check: using inspection powers: during a visit: what can and can't be done during a visit

You can examine statutory records and inspect the premises and assets by looking at them, see CH25140.

You cannot search, rummage or wander around unaccompanied without the person’s consent.

You can enter and inspect vehicles that are owned, leased or used by the business. If a vehicle on the business premises belongs to a third party, for example a haulier, but it contains goods belonging to the person, you should ask the driver to open the vehicle so that you can inspect the goods.

You can only look at information beyond the statutory records if the person agrees or once they have been issued with an information notice, see CH220000.