HMRC snoopers to warn of 'escalation' if householders don't let them in to do 'mansion tax' checks

Householders who refuse to allow inspectors through their front door to check if they are liable for Labour's 'mansion tax' can still have their properties photographed.Guidance issued to HMRC staff, dubbed a 'snoopers' handbook', has revealed tax inspectors don't need permission to snap a home from the street.This is even if a householder has withheld or withdrawn consent for a property inspection.Those who refuse permission for inspectors to enter their property also face an 'escalation' of their case to more senior HMRC staff.The guidance, obtained via a Freedom of Information request, reveals how Valuation Office Agency staff will decide whether properties are liable for the 'mansion tax'.What is officially called the High Value Council Tax Surcharge will take effect from April 2028 and will apply to properties valued at more than £2million.The surcharge will be introduced in four price bands, starting at £2,500 annually for properties worth more than £2million, rising to £7,500 for those exceeding £5million.Property experts are predicting furious rows between householders and tax officials if their homes are judged to be just over those thresholds. Households in London and the South East are set to be hardest hit by the new levy - announced by former Chancellor Rachel Reeves last year - as this is where property prices are the highestA re-evaluation of more expensive homes will determine those that are liable for the new tax, which is set to impact properties across council tax bands F, G, and H.It is being carried out by the Valuation Office Agency (VOA), part of HMRC, who have previously said they will likely be checking the value of homes that currently have an 'indicative value' of £1.5million and upwards.Households in London and the South East are set to be hardest hit by the new levy - announced by former Chancellor Rachel Reeves last year - as this is where property prices are the highest.The VOA's 'inspection and data collection manual' sets out rules for staff undertaking property checks.It states that inspectors are 'not required to obtain consent from the occupier before photographing a property from the public highway', although they should inform householders of their intent to do so 'in the interests of good customer service'.It adds that inspectors must have 'explicit consent' of householders to enter a property, which can be withdrawn 'at any time'.But, if consent to an inspection is withdrawn, an inspector can 'note or photograph any relevant details about the property that can be observed from the public highway'.Inspectors are also told: 'If you are refused permission to enter the property to inspect, it is important that you do not insist on entry.'You should advise that a further request to inspect will be made via letter.'All failed inspections should be reported to your line manager for consideration of further escalation.'The guidance adds that internal and external photographs of a property are 'an essential part' of a survey and so 'every effort should be made to seek permission to take photos which will provide an accurate representation of internal and external areas'.It has also been revealed that the VOA uses Google Street View, aerial photography from Ordnance Survey, publicly available plans and online sales listings in the course of their work.Katie Lam MP, the Tory shadow housing secretary, said: 'Labour's tax inspectors are being given free rein to snoop on people's homes, photograph their gardens and feed that information into property valuations – all without people's permission.'Families should not have to worry that the garden they've worked hard to maintain will become another excuse for the taxman to slap them with a bigger bill.'This is an outrageous invasion of privacy and another example of Labour treating people's homes as a cash machine. They just don't believe that your property really belongs to you.'The Conservatives will scrap the Family Homes Tax and put an end to Labour's creeping culture of state snooping.'Lucian Cook, the head of residential research at Savills estate agents, said: 'You are going to see quite a high level of contention around any of the thresholds.'If you are going to accurately value the property you are going to need more than the square footage, aerial photo and a picture of the front aspect.'A lot of people won't let them in their homes. They will just say it's a level of intrusion that is unjustified and unacceptable.' HMRC said its staff are only focused on ensuring the right tax is collected, adding that it has strict guidelines on the taking of photos and property visits.A Government spokesman said: 'HMRC's approach is well-established and already used to ensure fair and accurate banding for millions of homes for council tax.'In most cases, properties are valued without the need for a visit.'The surcharge addresses a longstanding unfairness where a Band D home in Darlington pays more in council tax than a £10million mansion in Mayfair and will apply to less than 1 per cent of properties in England.'The guidance is in line with UK law, which says people generally have the right to take photos in public spaces.