RSTP2020 - Inspection of business premises of a person

RSTPA guidance on the inspection of a person’s business premises.

Where an inspection is reasonably required for the purpose of checking your devolved tax position we may enter (see RSTP2033) your business premises and inspect (see RSTP2034):

  • the premises (see RSTP2035);
  • the business assets on those premises (see RSTP2037); and
  • the business documents on those premises (see RSTP2038).

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

For further guidance about:

  • the carrying out of an inspection on your 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 your business premises see RSTP2023.

RSTPA 2014 section 141

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