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Official guidance
Compliance Handbook

CH182500 · Dishonest tax agents: file access notice

  • CH182520 · Overview
  • CH182540 · Power to access tax agent's files
  • CH182560 · Power to access tax agent's files - examples
  • CH182570 · Power to access tax agent's files from third parties
  • CH182580 · When to issue a file access notice
  • CH182600 · What are relevant documents
  • CH182620 · What are relevant documents - examples
  • CH182640 · What the file access notice must contain
  • CH182680 · Approval by tribunal
  • CH182700 · Documents and information that cannot be requested
  • CH182980 · Power to copy records
  • CH182990 · Power to retain records
  • CH183000 · Appeal against a file access notice
  • CH183300 · Penalties for failing to comply
  • CH183500 · Reasonable excuse
  1. Dishonest tax agents: contents
  2. Dishonest tax agents: file access notice: contents

CH182500 | Dishonest tax agents: file access notice: contents

From HM Revenue & Customs · Compliance Handbook

Contents15 entries

  1. CH182520Dishonest tax agents: file access notice: overview
  2. CH182540Dishonest tax agents: file access notice: power to access tax agent's files
  3. CH182560Dishonest tax agents: file access notice: power to access tax agent's files - examples
  4. CH182570Dishonest tax agents: file access notice: power to access tax agent's files from third parties
  5. CH182580Dishonest tax agents: file access notice: when to issue a file access notice
  6. CH182600Dishonest tax agents: file access notice: what are relevant documents
  7. CH182620Dishonest tax agents: file access notice: what are relevant documents - examples
  8. CH182640Dishonest tax agents: file access notice: what the file access notice must contain
  9. CH182680Dishonest tax agents: file access notice: approval by tribunal
  10. CH182700Dishonest tax agents: file access notice: documents and information that cannot be requested: contents
  11. CH182980Dishonest tax agents: file access notice: power to copy records
  12. CH182990Dishonest tax agents: file access notice: power to retain records
  13. CH183000Dishonest tax agents: file access notice: appeal against a file access notice: contents
  14. CH183300Dishonest tax agents: file access notice: Penalties for failing to comply: contents
  15. CH183500Dishonest tax agents: file access notice: reasonable excuse
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