SolvedCH182640 | Dishonest tax agents: file access notice: what the file access notice must contain
From HM Revenue & Customs · Compliance Handbook
Our request in the file access notice must be reasonable. A file access notice can request particular relevant documents to be provided, or it can globally request all relevant documents, see CH182600, that are within that person’s possession or power.
The file access notice does not need to identify the clients of the tax agent, but where the file access notice is addressed to anyone other than the tax agent the notice must name the tax agent.
A file access notice may require the documents to be provided
within a specified period, see CH882620
by certain means
in a particular form
to a particular person, and
to a particular place.
A person may comply with a file access notice by providing copies of the requested relevant documents, unless the file access notice states that it requires only original documents, see CH882630.
See CH182990 for guidance on how long we can hold the documents received under a file access notice.