Homeowners who refuse to let inspectors inside to assess whether they could face Labour’s “mansion tax” may still have their properties photographed from the street.
HMRC guidance described as a “snoopers’ handbook” shows that tax officials do not need a resident’s permission to take pictures of a property from a public road.
That remains the case even where a homeowner has refused an inspection or withdrawn consent after initially agreeing to one.
Householders who deny inspectors access can also have their cases referred to more senior HMRC staff for possible escalation.
The instructions, released following a Freedom of Information request, explain how Valuation Office Agency staff will assess homes for liability under the new levy.
Officially known as the High Value Council Tax Surcharge, the measure is due to begin in April 2028 and will cover properties valued above £2million.
The surcharge will be split across four price bands. Charges will start at £2,500 a year for homes worth more than £2million and rise to £7,500 for properties valued above £5million.
Property specialists expect heated disputes between homeowners and tax officials, particularly where valuations place properties just above one of the 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 highest
A fresh valuation of higher-value homes will identify those liable for the charge, which is expected to affect properties currently within council tax bands F, G and H.
The review is being conducted by the Valuation Office Agency, an organisation within HMRC. The agency has previously indicated that it is likely to examine homes with an “indicative value” of £1.5million or more.
London and the South East are expected to bear the greatest impact because property prices in those regions are higher than elsewhere in England. The levy was announced by former Chancellor Rachel Reeves last year.
The VOA’s “inspection and data collection manual” sets out how officials should carry out property assessments.
It says inspectors do not need an occupier’s permission before photographing a property from a public highway. However, they should notify the homeowner of their intention “in the interests of good customer service”.
The guidance says officials must obtain “explicit consent” before entering a property, and that permission can be withdrawn at any point.
If consent is withdrawn, inspectors may still record or photograph relevant features that can be seen from the public highway.
Officials are instructed: “If you are refused permission to enter the property to inspect, it is important that you do not insist on entry.
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“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 manual describes internal and external property photographs as “an essential part” of the survey. It therefore tells staff to make every effort to secure permission for images that accurately show the inside and outside of a home.
The VOA also draws on Google Street View, aerial images from Ordnance Survey, publicly accessible plans and online property sales listings as part of its assessments.
Katie Lam, the Conservative 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, head of residential research at estate agency Savills, said disputes were likely to be particularly common around the valuation cut-offs.
“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,” he said.
“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 aim was to ensure the correct amount of tax was collected, adding that strict rules govern property visits and photography.
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 reflects UK law, under which people generally have the right to take photographs from public places.
