What is an officer entitled to do at an inspection visit?
An officer can enter business premises and examine statutory records, inspect the premises and business assets. They may take away, copy or make extracts from documents produced to them. A document is anything that contains information. They cannot search, rummage or wander around unaccompanied without the taxpayer’s consent. They can only look at documents beyond the statutory records if the occupier agrees or which are produced in response to an information notice.
