RSTP2035 - Meaning of ‘premises’ and 'business premises'

Business premises

Business premises (for the purposes of an inspection under section 141 or 142 of the RSTPA 2014 – see RSTP2020 and RSTP2021 respectively) are premises (see below) that we have reason to believe are used in connection with the carrying on of a business (see RSTP2036) by or on behalf of a person. If only part of the premises is used in connection with the business, that part will be business premises.

Premises may be used in connection with the carrying on of more than one business. The parts of the premises that we may enter depends upon whose tax position is being checked. See RSTP2024 for further guidance about circumstances where a person’s home can fall within the definition of business premises.

Premises

Premises include any building or structure, any land and any means of transport.

Neither the building nor the structure nor the means of transport need to be standing on land owned by the same person, they may be anywhere.

Means of transport as premises

A means of transport might be used as business premises. This does not mean that we will go round entering all the transport used in a business. A car on business premises that is used in carrying on the business is both a business asset and business premises.

Unless we need to enter the vehicle for the purpose of checking the person’s tax position or inspecting items in it, we will inspect it as a business asset from the outside. We might ask the business proprietor to open the boot if there is reason to believe that seeing its contents may assist the check being carried out.

We cannot enter or inspect a car that is used only to get the business owner or an employee to and from the workplace. It is neither business premises nor a business asset. We do not have the power to obtain or record information in respect of it.