SCHEDULES
SCHEDULE 36Information and inspection powers
Part 2Powers to inspect businesses etc
Carrying out inspections
I112
1
An inspection under this Part of this Schedule may be carried out only—
a
at a time agreed to by the occupier of the premises, or
b
if sub-paragraph (2) is satisfied, at any reasonable time.
2
This sub-paragraph is satisfied if—
a
the occupier of the premises has been given at least 7 days' notice of the time of the inspection (whether in writing or otherwise), or
b
the inspection is carried out by, or with the agreement of, an authorised officer of Revenue and Customs.
3
An officer of Revenue and Customs seeking to carry out an inspection under sub-paragraph (2)(b) must provide a notice in writing as follows—
a
if the occupier of the premises is present at the time the inspection is to begin, the notice must be provided to the occupier,
b
if the occupier of the premises is not present but a person who appears to the officer to be in charge of the premises is present, the notice must be provided to that person, and
c
in any other case, the notice must be left in a prominent place on the premises.
4
The notice referred to in sub-paragraph (3) must state the possible consequences of obstructing the officer in the exercise of the power.
5
If a notice referred to in sub-paragraph (3) is given with the approval of the F1tribunal (see paragraph 13), it must state that it is given with that approval.