Supporting Guidance: employer compliance: individuals and small business compliance (ISBC): guidance by subject: legislation: introduction
This chapter explores the legislation that authorises officers to inspect employers’ and contractors’ records.
Who is an authorised officer is covered at CH262200.
From 1 April 2009 you must use the information and inspection powers in Schedule 36 instead of the information and inspection powers it replaces, even if your compliance check started before the date.
See CH21060 for powers replaced by the powers in Schedule 36.