SIOG4100 | Opening under Code of Practice 8: access to premises and records

A request by an Investigator to visit business premises and to inspect records can be a very sensitive issue. However, from 1 April 2009 the power to do so exists in relation to direct as well as indirect taxes (paragraph 10, Sch 36 FA 2008).

This situation is more likely to arise in a Code 9 Investigation case but may sometimes be appropriate in Code 8. Detailed guidance on the use of paragraph 10 can be found in the Compliance Handbook. The Investigator should discuss the circumstances of each visit with their Team Leader in advance of it taking place.

Where, exceptionally, it is thought necessary to visit private premises in a Code 8 investigation case, detailed guidance may be found at SIOG6140.