An entry and inspection condition requires an AO to permit us to enter premises controlled by the AO for the purposes of inspecting and copying documents.

We are subject to certain statutory limitations relating to the situations in which an AO would be required to permit us entry under an entry and inspection condition. These are that:

• we can only require entry to premises that are not being used as a private dwelling,
• entry must be by an authorised person (a member of our staff who is authorised for the purpose of entry and inspection),
• reasonable notice must have been given to the AO, and
• entry must be at a reasonable time.