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HMRC internal manual

Holding and Movements Alcohol Strategy - Subsidiary Records

HM Revenue & Customs
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Subsidiary Records: What powers do I have to look at trader’s records and gain entry to a trader’s place of business?

Providing the trader is a ‘revenue trader’, officers have the necessary power toask for the production of records. The following includes some of the common powers youshould be aware of:

  • CEMA Section 118C provides powers to enter and inspect a revenue trader’s premises and inspect goods;
  • CEMA Section 118B provides powers to officers to require production of records and to take copies of records (uplift records etc.);
  • CEMA Section 118E provides the procedure for removing documents; and
  • CEMA Section 158 provides us with power to require facilities and assistance whilst an officer carries out his duties.