RSTP2021 - Inspection of business premises of an involved third party

Where an inspection is reasonably required for the purpose of checking the position of any person or class of persons regarding a devolved tax, we may enter (see RSTP2033) business premises of an involved third party and inspect (see RSTP2034):

• the premises (see RSTP2035);
• the business assets on those premises (see RSTP2037); and
• relevant documents (see below) on those premises.

An involved third party is any person involved (in any capacity) with a taxable disposal for SLfT as defined in section 3(2) of the LT(S)A 2014. Relevant documents are documents relating to this taxable disposal.  

We may exercise this power whether or not the identity of that person is, or the individual identities of those persons are, known to us.

We do not have the power to enter or inspect any part of the premises that is used solely as a dwelling, but we can inspect premises where a business is run from a person’s home (see RSTP2024).

For further guidance about:

• the carrying out of an inspection on a person’s business premises see RSTP2022;
• our powers in relation to information and documents whilst carrying out an inspection see RSTP2028; and
• our other general powers in relation to the inspection of an involved third party’s business premises, see RSTP2023.

RSTPA 2014 section 142

The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015