In England and Wales, the Revenue and Customs Prosecution Office (RCPO) may apply to a Justice of the Peace for the issue of a search warrant. In Scotland, the application is made by the Procurator Fiscal to a Sheriff (SOCPA 2005, s. 66(10)).

They must lay information on oath specifying the premises concerned and the description of the documents sought. The Justice, or Sheriff, may issue the search warrant if he is satisfied that:

(1)a person to whom a disclosure notice has been issued had failed to produce documents specified in that notice; or

(2)it is not practical to give a disclosure notice requiring the production of the documents of the description specified in the information; or

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