SolvedCH177120 | Sanctionable conduct by tax advisers: file access notice: what are relevant documents - examples
From HM Revenue & Customs · Compliance Handbook
Relevant documents that can be obtained with a file access notice are the tax adviser’s working papers, including but not necessarily limited to:
journals
ledgers
trial balances
business or any other financial records
documents that contain information which provide the link between the taxpayer's books and records and the accounts, return or other information submitted to HMRC
any other documents used to prepare the accounts
communications with clients
all notes of meetings and notes of telephone conversations with the client, or any other person, concerning the client
copies of the tax adviser’s time records etc.
other files such as company secretarial files, grant files or those dealing with any other matter such as regulated financial services work or VAT returns, and
other documents or records relating to the client
The file access notice should detail the purpose of the request and the documents requested.
See for guidance on records preserved electronically.
But see for details of documents and information that we cannot request with a file access notice.