CH254530 - How to do a compliance check: using inspection powers: inspection at a person’s home: when inspection is not allowed
This
page and chapter are under review as the relevant content is also published in
the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
You do not have powers to visit homes used in connection with a business in the following circumstances
- a director or employee is working from home
- a director or employee has temporarily taken some records home from other business premises to work on
- premises, including rooms in a house, are rented to another person and used solely by them as their home.
On the other hand, where a partner in a business works partly from home, that home will be business premises of the partnership. But a visit would only be justified in exceptional circumstances, perhaps to support a challenge to the amount of domestic expenses claimed as a business deduction.
Specific guidance about valuation inspections is at CH25380 and CH256000.