Value Added Tax Act 1994 Schedule 11 paragraphs 12–13

Procedure where documents etc. are removed

Schedule 11 paragraphs 12 and 13 set out the safeguards that apply when an authorised officer removes documents or other items from premises during a VAT investigation, including the rights of the affected person to obtain a record of what was taken, to access the removed items, and to seek a court order if the officer fails to comply.

• When an authorised officer removes items from premises, they must, on request, provide a written record of everything taken within a reasonable time to the occupier or the person who had custody of the items.
• The person who had custody or control of the removed items may request supervised access to them, or ask for photographs or copies to be made and supplied within a reasonable time.
• The officer in overall charge of the investigation may refuse access, photographs or copies if granting the request would prejudice that investigation, any related investigation, or any resulting criminal proceedings.
• If an officer fails to meet these obligations, the affected person may apply to the appropriate judicial authority — a magistrates' court in England and Wales, the sheriff in Scotland, or a court of summary jurisdiction in Northern Ireland — for an order compelling compliance.