RSTP2019 - Inspections

Overview of RSTPA guidance on Revenue Scotland’s powers of inspection.

We have powers to carry out the following types of inspection:

  • inspection of the business premises of a person (see RSTP2020);
  • inspection of the business premises of an involved third party (see RSTP2021); and
  • inspection of business premises for valuation purposes (see RSTP2025).

We also have further powers in relation to inspections:

  • specific powers for carrying out an inspection of the business premises of a person or an involved third party (see RSTP2023); and
  • powers in relation to information and documents and inspections (see RSTP2028).

The same restrictions that apply to information notices (see RSTP2009) also apply to information and documents which can be provided or produced during an inspection.

Most people co-operate fully when we carry out an inspection. However, a penalty may be applied if you obstruct either us or anyone authorised by us in the course of an inspection or in the exercise of a power that has been approved by the tribunal – see RSTP3015 for further guidance.

The guidance is set out as follows:

RSTPA guidance on the inspection of a person’s business premises.

RSTPA guidance on the inspection of an involved third party’s business premises.

RSTPA guidance on the rules regarding the carrying out of an inspection of the business premises of a person or involved third party.

RSTPA guidance on the additional powers available to Revenue Scotland or designated person when carrying out an inspection of business premises.

RSTPA guidance on an inspection involving a business which is run from a person’s home.

RSTPA guidance on an inspection of premises for valuation purposes.

RSTPA guidance on the rules regarding tribunal approval for an inspection.

RSTPA guidance on the consequences of deliberately obstructing an officer during an inspection, as well as rights that the occupier has.

RSTPA guidance on the powers that Revenue Scotland has in relation to information and documents during an inspection.