Tax Collection and Management (Wales) Act 2016

103 Power to inspect business premises

(1) If WRA has grounds for believing that the inspection of a person’s business premises is required for the purpose of checking the person’s tax position, WRA may enter the premises and inspect—

(a) the premises;

(b) business assets that are on the premises;

(c) business documents that are on the premises (but see section 110).

(2) But WRA may carry out such an inspection only with—

(a) the agreement of the occupier of the premises, or

(b) the approval of the tribunal.

(3) An inspection may be carried out—

(a) at a time agreed to by the occupier of the premises, or

(b) if the inspection has been approved by the tribunal—

(i) at a reasonable time specified in a notice issued to the occupier at least 7 days before that time, or

(ii) at any reasonable time if the tribunal, when approving the inspection, is satisfied that WRA has grounds for believing that notifying the occupier would seriously prejudice the assessment or collection of devolved tax.

(4) If WRA seeks to carry out an inspection without—

(a) the agreement of the occupier, or

(b) issuing a notice under subsection (3)(b)(i),

WRA must provide a notice at the time the inspection is to begin.

(5) A notice provided under subsection (4) must—

(a) if the occupier of the premises is present, be provided to the occupier;

(b) if the occupier is not present but there is a person present who appears to WRA to be in charge of the premises, be provided to that person;

(c) in any other case, be left in a prominent place on the premises.

(6) A notice issued under subsection (3)(b)(i), or provided under subsection (4), must state—

(a) that the inspection has been approved by the tribunal, and

(b) the possible consequences of obstructing a person exercising WRA’s functions.

(7) The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.