§ Mr. CohenTo ask the Chancellor of the Exchequer how many Inland Revenue and Customs officials are authorised to enter premises without a warrant. [29047]
§ Dawn PrimaroloNo officer of the Inland Revenue may enter premises without the consent of the owner, unless that officer is acting under the authority of warrant granted by the appropriate judicial authority.
All commissioned officers within HM Customs and Excise are entitled, in the course of their official duties, to enter registered premises that are being used in relation to matters for which Customs have statutory responsibilities.