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Contents

Official guidance
Compliance Handbook

CH218000 · How to do a compliance check: records: reviewing records

  • CH218100 · Introduction and scope
  • CH218200 · Non-business records
  • CH218300 · Business records
  • CH218350 · Sampling techniques
  • CH218400 · Powers to check computer systems
  • CH218500 · Recording what you have seen
  1. How to do a compliance check: records: reviewing records: contents
  2. How to do a compliance check: records: reviewing records: recording what you have seen

CH218500 | How to do a compliance check: records: reviewing records: recording what you have seen

From HM Revenue & Customs · Compliance Handbook

You must record what business and private records you see during the course of a compliance check, with details of the tests you applied to them and what you discovered.

For tax specific guidance on what notes you must keep, see:

  • EM2908 for IT, CGT and CT

  • COG905045 for Employer Compliance.

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