Regulation 37 Inspections of HMRC premises on behalf of the Director GeneralF1I1

the Director General requires the Commissioners to allow a person nominated for the purpose by the Director General to have access to any premises occupied for the purposes of HMRC and to documents and other things on those premises, and

the requirement is imposed for any of the purposes mentioned in paragraph (2),

the purposes of any examination by the Director General of the efficiency and effectiveness of the arrangements made by the Commissioners for handling complaints or dealing with recordable conduct matters or DSI matters;

the purposes of any investigation by the Director General under this Part or of any investigation carried out under F2the Director General’s supervision or management.

a requirement imposed under this regulation for the purposes mentioned in paragraph (2)(a) requires access to any premises, document or thing to be allowed to any person, but

there are reasonable grounds for not allowing that person to have the required access at the time at which that person seeks to have it,

the rights of entry, search and seizure that are or may be conferred on—

the obligations of the Commissioners under regulations 12 (co-operation, assistance and information) and 53 (provision of information to the Director General).