Entry and Inspection Powers of HMRC Officers

Commissioners for Revenue and Customs Act 2005, s.161 Finance Act 2008 (Sch.36)

Warrant: No
Force: No
Notice: Yes

HMRC officers have wide powers of entry and inspection to ensure compliance with tax legislation. An authorised officer may enter business premises without a warrant for routine inspections, but a tribunal warrant is required for entry to premises where the occupier has not consented.

Conditions

Officer must be authorised by HMRC and produce a notice of inspection
For inspections with occupier consent: no warrant required
For inspection without consent: approval of the First-tier Tribunal is required

Limitations

Power is for HMRC officers: a constable may accompany if obstruction is apprehended
Documents must be produced on request: failure is a separate criminal offence
Not a police power but constables support HMRC when requested

Last updated 1 April 2026