Part III

Investigation of Revenue and Customs offences

Detention and questioning of suspects and witnesses

Powers relating to suspects and potential witnesses
23M
1
Where an authorised officer has reasonable grounds for suspecting that a person has committed or is committing, at any place, a Revenue and Customs offence, the officer may require—
a
that person, if found by the officer at that place or at any place where the officer is entitled to be, to give—
i
the information mentioned in subsection (2) below; and
ii
an explanation of the circumstances which have given rise to the officer's suspicion;
b
any other person whom the officer finds at that place or at any place where the officer is entitled to be and who the officer believes has information relating to the offence, to give the information mentioned in subsection (2) below.
2
That information is—
a
the person's name;
b
the person's address;
c
the person's date of birth;
d
the person's place of birth (in such detail as the officer considers necessary or expedient for the purpose of establishing that person's identity); and
e
the person's nationality.
3
The officer may require the person mentioned in paragraph (a) of subsection (1) above to remain with the officer while the officer (any or all)—
a
subject to subsection (4) below, verifies any information mentioned in subsection (2) above given by the person;
b
subject to section (5) below, establishes whether the person may be a person suspected of having committed a Revenue and Customs offence other than the offence in relation to which the officer made the requirement of that person under paragraph (a) of subsection (1) above;
c
notes any explanation proffered by the person.
4
The officer shall exercise the power under paragraph (a) of subsection (3) above only where it appears to the officer that such verification can be obtained quickly.
5
The officer shall exercise the power under paragraph (b) of subsection (3) above only where—
a
the person mentioned in paragraph (a) of subsection (1) above has given a name and address; and
b
it appears to the officer that establishing the matter mentioned in paragraph (b) of subsection (3) above can be achieved quickly.
6
The officer may use reasonable force to ensure that the person mentioned in paragraph (a) of subsection (1) above remains with that officer.
7
The officer shall inform a person, when making a requirement of that person under—
a
paragraph (a) of subsection (1) above, of the officer's suspicion and of the general nature of the offence which the officer suspects that the person has committed or is committing;
b
paragraph (b) of subsection (1) above, of the officer's suspicion, of the general nature of the offence which the officer suspects has been or is being committed and that the reason for the requirement is that the officer believes the person has information relating to the offence;
c
subsection (3) above, why the person is being required to remain with the officer;
d
any of the said subsections, that failure to comply with the requirement may constitute an offence.
Pt. 3 heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 2, 14; S.I. 2007/3166, art. 3
Ss. 23A-23P and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 3, 14; S.I. 2007/3166, art. 3