NMWM12280 - Records, evidence, powers and offences: offences: investigative powers of HM Revenue & Customs
NMWM12270 explains that:
- criminal investigations are undertaken by officers within HM Revenue & Customs Criminal Investigations (part of Enforcement & Compliance) who are trained to carry out investigations to a criminal standard
- the Crown Prosecution Service (Procurator Fiscal in Scotland) is solely responsible for deciding whether there is sufficient evidence to provide a realistic prospect of conviction and whether a prosecution is in the public interest.
The investigation powers currently held by HM Revenue & Customs (NMWM02030) in respect of criminal investigations are also applied to the investigation of criminal offences under the National Minimum Wage Act 1998. Examples of these powers are:
- Enter and inspect premises
- Require books, documents and information
- Examine and take account of goods
- Take samples
- Lock up, mark, seal or otherwise secure
- Seize and detain things