Value Added Tax Act 1994 Schedule 11 paragraph 8

Power to take samples

Schedule 11 paragraph 8 sets out the power of authorised persons to take samples from goods held by suppliers or fiscal warehousekeepers for VAT protection purposes, and the rules on disposal of and compensation for those samples.

• An authorised person may take samples from goods held by a supplier or a fiscal warehousekeeper where necessary to protect revenue against mistake or fraud, or to determine the correct VAT treatment of the goods or their materials.
• Any samples taken must be disposed of and accounted for in accordance with directions given by HMRC.
• If a sample is not returned to the person in good condition within a reasonable time, HMRC must compensate them by paying a sum equal to the cost of the sample, or a larger amount if HMRC so determine.
• The power exists to ensure that goods are correctly classified and taxed for VAT purposes, safeguarding the public revenue.