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Introduction

A framework of compliance checks, supported by the powers within FA 2008, Sch 36, enables HMRC Officers to:

1. •

   visit business premises to inspect the premises, assets and statutory records

2. •

   ask taxpayers and third parties for information and documents where they are reasonably required to check a tax position or collect a tax debt

These powers apply to most, although not all, of the taxes for which HMRC is responsible. They replace a number of separate powers which previously applied to different taxes and were used to obtain information. A list of the powers replaced by FA 2008, Sch 36 can be found in CH21050.

Not all powers have been replaced, and it is important to check that the Officer is using the correct powers for the correct period. Where FA 2008, Sch 36 and other powers overlap, guidance is given to Officers as to