Tax Collection and Management (Wales) Act 2016 section 103

Power to inspect business premises

Section 103 sets out the circumstances in which the Welsh Revenue Authority (WRA) may enter and inspect a person's business premises for the purpose of checking their tax position.

• WRA may enter and inspect business premises, business assets, and business documents if it has grounds for believing the inspection is needed to check a person's tax position.
• An inspection requires either the occupier's agreement or approval from the tribunal, and must be carried out at agreed or reasonable times with appropriate notice.
• Where the tribunal has approved an unannounced inspection, WRA must provide a notice at the time the inspection begins, stating that tribunal approval has been given and warning of the consequences of obstruction.
• The power does not extend to any part of the premises used solely as a dwelling, and it does not apply where WRA has the power to inspect under section 103B (relating to taxable disposals at places other than authorised landfill sites).

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