SolvedCH177230 | Sanctionable conduct by tax advisers: file access notice: power to retain records
From HM Revenue & Customs · Compliance Handbook
We can retain any document that is provided in accordance with a file access notice for a reasonable period. This is the minimum period needed for us to complete the tasks for which it was removed.
While a document is retained
the document-holder may, if the document is reasonably required for any purpose, request a copy of it, and
we must provide a copy of the document without charge.
We may request production of a document that is covered by a lien. A lien is a right to retain someone else’s property until a debt is paid. Producing the document to us does not affect the lien.
If we lose or damage a document, then we are liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.