Guidance on the Meaning of ‘Enter’ for Inspection Purposes Under RSTPA

Revenue Scotland inspection powers: what “enter” means

Under Revenue Scotland guidance, the word “enter” in inspection powers keeps its normal meaning of physically going into premises. An officer can only do this where an inspection has first been properly arranged or authorised, and the guidance makes clear that forced entry or secret entry is not allowed.

• “Enter” is not specially defined in the legislation, so it takes its ordinary everyday meaning: to go into a place.
• Revenue Scotland cannot rely on this power unless the inspection has already been lawfully arranged or authorised.
• The guidance says officers must not use force, break in, push past someone, or gain access by stealth.
• The power may apply not only to main trading premises, but also to premises where the business operates or which form part of a wider business.
• Whether premises form part of a larger business, and how access disputes should be handled, will depend on the facts and the wider legislation.

Scroll down for the full analysis.

Revenue Scotland inspection powers: what “enter” means

This page explains a small but important point about Revenue Scotland’s inspection powers under the Revenue Scotland and Tax Powers Act 2014. The issue is what it means for an officer to “enter” premises for inspection purposes. Although the word looks simple, it matters because it sets limits on how inspections can lawfully take place.

What this rule is about

Revenue Scotland has powers to inspect premises in certain circumstances. Those powers do not allow unlimited access at any time or by any method. The source material focuses on the meaning of the word “enter” in that inspection context.

The point matters because an inspection must be carried out lawfully. If the law allows an officer to enter premises, that still leaves questions such as when entry is permitted, what kind of premises can be entered, and whether force or deception can be used.

What the official source says

The official guidance says that entry for inspection purposes is only possible after an inspection has been arranged or authorised. It also says that the Revenue Scotland and Tax Powers Act 2014 does not define the word “enter”, so the word takes its ordinary meaning: to go into a place.

The guidance adds two important limits. First, Revenue Scotland must not make a forced entry. Second, it must not make a clandestine entry, meaning entry by stealth or in secret.

The source also says that premises may be entered either because a business is being carried on there or because the premises form part of a larger business.

What this means in practice

In practical terms, “enter” is being used in an ordinary, everyday sense. It means physically going into premises. The guidance does not suggest any broader or unusual meaning.

Just as importantly, the power to enter does not arise in isolation. There must first be a properly arranged or authorised inspection. So the legal route to entry starts with the inspection power itself, not with the act of turning up at premises.

The prohibition on forced or clandestine entry is a real limit. On the guidance, Revenue Scotland cannot break in, push past someone, or gain access secretly. The power is therefore narrower than some criminal enforcement powers that may exist in other legal contexts.

The reference to premises where a business is carried on, or which form part of a larger business, means the inspection power is not confined only to the obvious trading location. It may extend to premises connected with the business as part of its wider operation, if the statutory conditions for inspection are otherwise met.

How to analyse it

When considering whether an entry is within this guidance, it helps to ask the following questions.

• Has an inspection actually been arranged or authorised? If not, entry for inspection purposes is not available under this guidance.
• Is the officer simply going into the premises in the ordinary sense of that word? The guidance treats “enter” according to its normal meaning.
• Would access involve force, pressure, or breaking in? If so, that would conflict with the guidance.
• Would access involve secrecy or concealment? If so, that would also conflict with the guidance.
• What is the connection between the premises and the business? Is a business carried on there, or do the premises form part of a larger business?

This framework does not replace the legislation. It simply reflects how the official material explains the term.

Example

Suppose Revenue Scotland has properly authorised an inspection of a company’s trading premises. An officer attends at the agreed time and is admitted through the front door. That is entry in the ordinary sense and is consistent with the guidance.

Now change the facts. The officer arrives without a lawful arrangement or authorisation, or tries to gain access by slipping in unnoticed through a side entrance, or by forcing a locked door. On the official guidance, that would not be a proper use of the power to enter.

A further variation is where records are kept in a separate unit that forms part of the business’s overall operation. The guidance indicates that entry may still be possible if those premises form part of a larger business, provided the inspection itself has been properly arranged or authorised.

Why this can be difficult in practice

The source material is brief, and some points remain fact-sensitive.

One difficulty is identifying when premises “form part of a larger business”. That phrase can be straightforward in some cases, such as a storage unit or administrative office used by the business. In other cases, the connection may be less obvious and will depend on the facts.

Another difficulty is that this guidance explains the meaning of one word, not the full legal conditions for exercising inspection powers. In practice, the wider statutory basis for the inspection still matters. The guidance should therefore be read as explaining a limit on entry, not as a complete statement of when an inspection is lawful.

There can also be grey areas around consent and access arrangements. The guidance clearly rules out forced or clandestine entry, but it does not spell out every situation in which access is refused, delayed, or disputed. Those issues may depend on the wider legislation and any authorisation process.

Key takeaways

• Under the guidance, “enter” has its ordinary meaning: to go into a place.
• Revenue Scotland can only enter for inspection purposes after the inspection has been arranged or authorised.
• The guidance does not permit forced entry or secret entry, and the premises must be linked to the business in the way the legislation allows.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guidance on the Meaning of ‘Enter’ for Inspection Purposes Under RSTPA

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