– see also Investigations; Power to search persons

Access to recorded information etc., order for

Legislation/Regulatory – FA96 Sch. 5, para. 7

Arrests

Legislation/Regulatory – FA96 Sch. 5, para. 6

Authorised officer's powers

Legislation/Regulatory – SSAA92 s. 109C

Compliance checks: serious cases

Commentary – VAT Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Documents etc., removal

Legislation/Regulatory – FA96 Sch. 5, para. 8

Entry and inspection

Investment gold

Legislation/Regulatory – FA99 s. 13(5) ; SI 1995/2518 reg. 31C

Money laundering

– see Money laundering

Entry and search

Fiscal warehouses

Commentary – VAT Reporter ¶63-910

HMRC's powers: inspecting v searching

Commentary – VAT Reporter ¶3-750

Writ of assistance

Commentary – VAT Reporter ¶59-537
HMRC Guidance – CH25240 ; CH255000 ; CH25600

Freedom of information

Legislation/Regulatory – FOIA2000 s. 55

Generally

Commentary – SDLT Reporter ¶100-305
Legislation/Regulatory – FA2000 Sch. 6, para. 129 ; FA2001 Sch. 7, para. 6
HMRC Guidance – CH21060

Overseas investigations

Legislation/Regulatory – SI 1991/1297

Powers

Legislation/Regulatory – FA96 Sch. 5, para. 4-10
HMRC Guidance – CH21060

Powers of

Legislation/Regulatory – FA94 Sch. 7, para. 4

Recovery of cash in summary proceedings

– see Cash forfeiture scheme

Samples, power to take

Legislation/Regulatory – FA96 Sch. 5, para. 10

Search

Legislation/Regulatory – FA96 Sch. 5, para. 5
HMRC Guidance – BIM42520