Revenue Scotland and Tax Powers Act 2014 section 143

Carrying out inspections under section 141 or 142

Section 143 sets out the rules governing when and how Revenue Scotland may carry out inspections of business premises, including the notice requirements that must be met before an inspection takes place.

• Inspections may only take place at a time agreed with the occupier, or at any reasonable time provided proper notice has been given or notice would prejudice tax collection
• Where no agreement on timing is reached, at least 7 days' written notice must normally be given to the occupier before an inspection
• If giving advance notice would seriously prejudice the assessment or collection of tax, the officer may inspect without prior notice but must provide a written notice at the time of the visit
• All notices must warn of the consequences of obstructing the officer, and where tribunal approval has been obtained, the notice must state this

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