Commentary on Sections Part 4 – Investigatory Powers of WRA Section 103 – Power to inspect business premises
117.Section 103 provides that the WRA can enter a business premises and inspect the premises (including business assets and documents that are on the premises) to check a person‘s tax position. Such an inspection can only be carried out with either the agreement of the occupier of the premises or with the approval of the tribunal.
118.Subsection (3) provides for the time of an inspection, which permits WRA to undertake an inspection at any time it has agreed with the occupier or at a reasonable time if the inspection has been approved by the tribunal. If WRA has not obtained the occupier’s agreement, it must give the occupier notice of the inspection 7 days before it is due to take place, unless the tribunal is satisfied that giving such notice would seriously prejudice tax collection or assessment.
119.If an inspection has been approved by the tribunal, the notice issued to the occupier must say so. This requirement is relevant because a person will only be liable to a penalty as described in Chapter 5 of Part 5 where the inspection has tribunal approval.
120.The WRA are not permitted to enter or inspect any part of premises that are used solely as a dwelling.