SolvedCH25700 | Information and Inspection Powers: Inspection Powers: Deliberate obstruction of an inspection
From HM Revenue & Customs · Compliance Handbook
A person who deliberately obstructs an officer in the course of a tribunal-approved inspection is liable to a penalty, see CH26240.
Deliberate obstruction is knowingly and intentionally interfering with an officer exercising their right to inspect under the approval of the tribunal. It covers a range of possible behaviours such as
denying access to premises and assets,
cancelling visits without reasonable excuse, see CH26300, or
continued distraction to stop you completing the inspection.
The penalty does not apply where there is a reasonable excuse for the obstruction, see CH26300.