Section 8 PACE meaning

During a criminal inquiry, HMRC may apply to a magistrate for a warrant authorising entry to and search of premises. It may also seize and retain any material specified in the warrant. The extent of HMRC’s powers to investigate criminal offences, and the situations in which they may be exercised, is outlined in Practice Note: HMRC criminal investigations and dawn raids. This Checklist offers a practical set of dos and don’ts for a dawn raid. It can act as a handy reference for clients who might face a dawn raid. The procedures described should be communicated to staff in advance. As the client will not know about the raid before it happens, this may be problematic. It may be possible to circulate the guide on a ‘just in case’ basis. It is also sensible to train key staff on how to manage and respond to a dawn raid. What to expect in a dawn raid In a tax context, a dawn raid means a visit from HMRC...

This Practice Note sets out how to seek an order to retain items taken during a search, under section 59(5) of the Criminal Justice and Police Act 2001 (CJPA 2001) and the Criminal Procedure Rules 2025 (CrimPR 2025), SI 2025/909, and the grounds for bringing such an application. It also outlines how an opposing party may contest the application and resist the order. For guidance on lawful seizure routes—whether under warrant, under PACE 1984 and CJPA 2001, or with the owner’s consent—and on the procedure for seeking a warrant, see Practice Notes: Seizure and retention of property and Obtaining and executing a search warrant under PACE 1984. For material on search and seizure warrants under the Proceeds of Crime Act 2002 (POCA 2002), consult Practice Note: Search and seizure warrants under section 352 of POCA 2002. When can an application to retain seized property be made? A request for an order permitting retention of seized property—taken in purported exercise of a relevant seizure power (eg under a...

The powers of the police to enter and search premises Police powers to go into and search premises are wide-ranging and take several forms. Officers can search on the strength of a court-issued warrant, or proceed without a warrant where particular statutory powers allow. A significant portion of these powers is regulated by Part II of the Police and Criminal Evidence Act 1984 (PACE 1984) and by Code B within the PACE 1984 Codes of Practice. Searches without a warrant of premises linked to an arrest, whether made at the time or afterwards, are contained in PACE 1984, sections 18 and 32, and are the focus of this Practice Note. In addition, section 17 of PACE 1984 provides authority to enter and search without a warrant for the purpose of arresting a person. Guidance on obtaining search warrants under PACE 1984, sections 8 and 9, can be found in the Practice Notes: Obtaining and executing a search warrant, and Obtaining excluded material and special procedure material under...

Section 9 and Schedule 1 to the Police and Criminal Evidence Act 1984 (PACE 1984) Section 9 and Schedule 1 of PACE 1984 set out a route by which the police may obtain access, for the purposes of a criminal investigation, to material that is not reachable via an application to the magistrates’ court under s 8, namely ‘excluded material’ and ‘special procedure material’. Where the statutory access conditions are satisfied, an application can be pursued to discharge the prosecution’s duty to follow reasonable lines of enquiry, rather than to gather evidence on which the Crown intends to rely. An application under PACE 1984, s 9 and Sch 1 is made to a circuit judge of the Crown Court, seeking either a production order or a search and seizure warrant. For guidance on making applications to obtain excluded material and special procedure material under PACE 1984, s 9 and Sch 1, and on challenging such orders, see Practice Note: Excluded material and special procedure material under PACE 1984—applications and...