RSTP2026 - Applying to the tribunal for approval of an inspection

We may apply to the tribunal to approve an inspection:

• of your business premises (see RSTP2020);
• of an in involved third party’s business premises (see RSTP2021); or
• for the purpose of valuing a premises or property on the premises (see RSTP2025).

We may also apply to the tribunal to approve the exercise of any of the powers mentioned in RSTP2023.

Applications for approval to the tribunal may be made without notice. This means that any person affected will not be told about the hearing.

Rules applying to tribunal approval

The tribunal can only approve an inspection of the business premises of a person or an involved third party where it is satisfied that, in the circumstances, the inspection is justified.

The tribunal cannot approve an inspection for the purpose of valuing a premises or property on the premises unless:

• the person whose tax position is the subject of the inspection, and the occupier of the premises (unless the tribunal is satisfied the occupier of the premises cannot be identified), have been given a reasonable opportunity to make representations about the proposed inspection to us;
• the tribunal has been given a summary of any representations made by the person and/or the occupier; and
• the tribunal is satisfied that, in the circumstances, the inspection is justified.

We will normally seek tribunal approval where we expect, or have already met objection to, an inspection or the exercising of any of the powers outlined in RSTP2023.

If we intend to issue an information notice (see RSTP2002) to be complied with at an inspection, and we want the inspection notice approved by the tribunal, we will ordinarily look to apply for tribunal approval of the information notice at the same time. This is to avoid appeals being made against the information notice, or any of its requirements, where the tribunal has already given its approval for the inspection to take place.

There is no right of appeal against a tribunal decision to approve the notice. The tribunal’s decision whether or not to approve the inspection notice is final. Any challenge to a tribunal-approved inspection notice must be made through an application for judicial review (see RSTP6012).

RSTPA 2014 section 147