CH182620 | Dishonest tax agents: file access notice: what are relevant documents - examples

Examples of relevant documents that can be obtained with a file access notice include

• tax agent’s working papers and audit files, including but not limited to

• journals

• ledgers

• trial balances

• business or any other financial records

• all documents recording personal data and calculating wages and PAYE for all persons employed, or payments to sub-contractors - however, see also CH182820 regarding personal 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 time records, fees ledger accounts and fee notes

• 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

• all other documents or records relating to the client

Also, see CH13400 for guidance on records preserved electronically.

But see CH182700+ for details of documents and information that we cannot request with a file access notice.

FA12/SCH38/PARA9