Revenue Scotland and Tax Powers Act 2014 section 141

Power to inspect business premises

Section 141 gives designated officers of Revenue Scotland the power to enter and inspect business premises, including business assets and documents found there, where they reasonably believe this is needed to check a person's tax position.

• A designated officer may enter and inspect business premises, along with business assets and documents on those premises, provided they have reason to believe the inspection is reasonably required to check the person's tax position.
• The power does not extend to any part of the premises used solely as a dwelling — so a home office within a mixed-use property would be protected if it is used exclusively for residential purposes.
• Business assets are defined broadly as assets owned, leased or used in connection with carrying on a business (excluding documents), while business documents are those relating to a business that form part of statutory records.
• Business premises are also defined broadly to include any building, structure, land, or means of transport that a designated officer has reason to believe is used in connection with carrying on a business.

---