CH177220 | Sanctionable conduct by tax advisers: file access notice: power to copy records

While our general approach is that we will usually receive documents electronically as part of our enquiries, there may be occasions where we visit premises. When visiting premises in person, we can take copies of, or make extracts from, any document that is provided in accordance with a file access notice.

Copying

The person the document belongs to does not have to allow you to use their copying facilities. If they have no objection to using their copying facilities, it is often the simplest approach to ask them to copy the document for you. Wherever possible, copying arrangements should be agreed in advance.

Where you have not been able to make copying arrangements in advance, you will need to consider how you are going to take copies if necessary. It may be possible to take suitable copying equipment with you, but a more practical solution may be to remove the documents you wish to copy.

Extracts

Making an extract means copying only part of a document or recording the information in the document onto other media.

See CH210000+ for more guidance on documents and records.

FA12/SCH38/PARA18