CH205500 | How to do a compliance check: types of compliance checks: joint working with other government agencies: other agencies using criminal powers

Where you are carrying out HMRC functions you must not enter any premises if another agency will be present using criminal powers or carrying out a criminal investigation.

Where you are carrying out HMRC functions you must not enter any premises if another agency has entered the premises by consent in order to carry out a criminal investigation.

If HMRC caseworkers entered the premises with another agency that was carrying out a criminal investigation or using criminal powers there would be a clear conflict of powers. HMRC could lose a case at Tribunal where we have used civil powers but it appeared to the taxpayer that we were following criminal procedures. If you are considering entering premises to carry out HMRC functions when another agency is using criminal powers or carrying out a criminal investigation you must discuss this with your authorising officer before carrying out any inspection. The customer must be informed that you are using civil powers.

You may visit immediately after other law enforcement agencies have left the premises if you agree that this is the most appropriate way to address HMRC risks, see CH205560. Carrying out an inspection immediately after another agency has left the business premises.