The report, HMRC's Power of Entry Review, was commissioned by the Chancellor George Osborne as part of the requirements under the Protection of Freedoms Act 2012 to ensure that the powers are still proportionate and necessary.

The powers under scrutiny relate principally to the customs and excise regimes, including customs powers to enter places of importation and excise powers facilitating detection of illegal bookmaking and alcoholic beverage production. The majority of these key powers have specific safeguards which prevent entry to solely private premises or to any premises at unreasonable hours.

The report has found that out of HMRC’s 39 powers under review, nine in fact belong to other departments or relate to powers to inspect rather than enter. It also revealed that out of the 30 remaining powers, only five powers required consolidation and modernisation.

Of the five powers mentioned, three powers were identified to be replaced and two to be amended.

The powers of entry to be replaced relate to powers:

• to enter, for compliance purposes, any premises used for the purpose of a general betting or pool betting business;
• that facilitate entry to any track or other premises suspected of carrying out bookmaking activities on events taking place, or operating a totaliser in connection with those events; and
• to apply for a break-open warrant granted by a Justice of the Peace for the purposes of levying distraint under the Social Security Administration Act 1992.

The two powers to be amended relate to powers to apply for a break-open warrant granted by a Justice of the Peace for the purposes of levying distraint under the Taxes Management Act 1970 and Finance Act 2003.

The full report is available at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/378949/HMRC_Powers_of_Entry_Review_Report__Final_-_Nov_2014_.pdf