HMRC officers have the power of arrest in certain circumstances, in relation to 'relevant investigations1' by SI 2015/1783, art 3(1), Schs 1, 2. As a result, an HMRC officer may arrest without a warrant anyone whom the officer has grounds for suspecting is guilty of an offence2. Thus is subject to the proviso that the officer must reasonable grounds for believing that arrest is necessary for any of the following reasons:
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