Revenue Scotland and Tax Powers Act 2014 section 144

Carrying out inspections under section 141 or 142: further provision

Section 144 sets out the detailed powers available to a designated officer of Revenue Scotland when carrying out an inspection of business premises, including what they may bring onto the premises, what examinations they may conduct, and the conditions governing the use of equipment.

• A designated officer may bring authorised persons, equipment, and (where serious obstruction is expected) a police constable onto the premises being inspected.
• The officer may carry out any examination or investigation considered necessary, direct that premises or items be left undisturbed, and take samples of materials — including by carrying out borings or installing monitoring apparatus.
• Equipment and materials may only be brought onto the premises at a time agreed with the occupier, or at any reasonable time if prior notice was given stating this intention or if the officer reasonably believes that giving notice would seriously prejudice tax assessment or collection.
• Where equipment is brought in without notice on grounds of prejudice to tax collection, the same safeguards apply as for unannounced inspections — including the requirement for prior tribunal approval and for an officer of at least a specified seniority to have authorised the inspection.

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