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Contents

Official guidance

Compliance Handbook

CH182500 · Dishonest tax agents: file access notice

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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

Dishonest tax agents: file access notice: contents
Dishonest tax agents: file access notice: reasonable excuse

CH183500 | Dishonest tax agents: file access notice: reasonable excuse

From HM Revenue & Customs · Compliance Handbook

For guidance on Reasonable Excuse, see CH160000.