Finance Act 2009

5After that paragraph insert—

“Powers to inspect property for valuation etc

12A(1)An officer of Revenue and Customs may enter and inspect premises for the purpose of valuing the premises if the valuation is reasonably required for the purpose of checking any person’s position as regards income tax or corporation tax.

(2)An officer of Revenue and Customs may enter premises and inspect—

(a)the premises, and

(b)any other property on the premises,

for the purpose of valuing, measuring or determining the character of the premises or property.

(3)Sub-paragraph (2) only applies if the valuation, measurement or determination is reasonably required for the purpose of checking any person’s position as regards—

(a)capital gains tax,

(b)corporation tax in respect of chargeable gains,

(c)inheritance tax,

(d)stamp duty land tax, or

(e)stamp duty reserve tax.

(4)A person who the officer considers is needed to assist with the valuation, measurement or determination may enter and inspect the premises or property with the officer.

Carrying out inspections under paragraph 12A

12B(1)An inspection under paragraph 12A may be carried out only if condition A or B is satisfied.

(2)Condition A is that—

(a)the inspection is carried out at a time agreed to by a relevant person, and

(b)the relevant person has been given notice in writing of the agreed time of the inspection.

(3)“Relevant person” means—

(a)the occupier of the premises, or

(b)if the occupier cannot be identified or the premises are vacant, a person who controls the premises.

(4)Condition B is that—

(a)the inspection has been approved by the tribunal, and

(b)any relevant person specified by the tribunal has been given at least 7 days' notice in writing of the time of the inspection.

(5)A notice under sub-paragraph (4)(b) must state the possible consequences of obstructing the officer in the exercise of the power.

(6)If a notice is given under this paragraph in respect of an inspection approved by the tribunal (see paragraph 13), it must state that the inspection has been so approved.

(7)An officer of Revenue and Customs seeking to carry out an inspection under paragraph 12A must produce evidence of authority to carry out the inspection if asked to do so by—

(a)the occupier of the premises, or

(b)any other person who appears to the officer to be in charge of the premises or property.”