Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Inspection definition

What does Inspection mean? In litigation, inspection is the step after disclosure or discovery that lets the opposing party see and take copies of documents that have been disclosed. It covers hard‑copy and electronic documents (including ESI) and is usually satisfied by providing copies or access within a reasonable time and, where appropriate, in a usable electronic format. The right to inspect is subject to recognised exemptions, including legal professional privilege (advice and litigation privilege), without‑prejudice material, public interest immunity, confidentiality (often managed by redaction or confidentiality rings), irrelevance and proportionality. A party withholding inspection must state the grounds; unjustified refusal risks court orders,...

HMRC civil inspection powers: premises, assets and statutory records; limits, notice, Tribunal approval and penalties

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Practice notes

This Practice Note explains HMRC’s authority to visit and examine Business premises to verify an individual’s tax affairs, and the limits on that authority. Their rights to seek information and records are addressed in Practice Note: HMRC information powers. Comparable Inspection powers exist for Revenue Scotland and the Welsh Revenue Authority in respect of devolved taxes. Where fraud is suspected, HMRC can draw on more extensive powers. For further detail, see Practice Note: HMRC criminal investigations and dawn raids. HMRC may likewise use inspection powers when acting in its anti-money laundering role. For guidance, see Practice Note: HMRC guidance under the Money Laundering Regulations 2017 [Archived].

What are the purposes for which HMRC may use its inspection powers?

HMRC may deploy these powers where it is reasonably necessary to check a person’s tax position...

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Web page updated on 21/05/2026

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