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Contents

Official guidance
Compliance Handbook

CH229000 · How to do a compliance check: information powers: rules that apply to all notices

  • CH229100 · Valuation matters
  • CH229120 · Communications Service Providers
  • CH229200 · Relevant lawyers
  • CH229250 · Serving a notice
  • CH229300 · Time to comply
  • CH229400 · Where the information is to be produced
  • CH229500 · Copying or removing documents
  • CH229600 · Form of documents
  • CH229610 · Production of documents
  • CH229700 · Specifying information or documents in a notice
  • CH229800 · Issues in specifying information or documents in a notice
  • CH229900 · Requiring original documents
  • CH229950 · Appeals
  • CH230000 · Resolving disputes about legal professional privilege
  • CH231000 · Accountants’ working papers: contents
  • CH231800 · Issuing a notice to collect a tax debt
  • CH231900 · Non-disclosure to the taxpayer
  1. How to do a compliance check: information powers: rules that apply to all notices: contents
  2. How to do a compliance check: information powers: rules that apply to all notices: copying or removing documents

CH229500 | How to do a compliance check: information powers: rules that apply to all notices: copying or removing documents

From HM Revenue & Customs · Compliance Handbook

When a document is produced you can

  • take a copy of it

  • make an extract from it or

  • remove it and retain it for a reasonable period.

Your powers are the same as for documents inspected, see CH255530.

It is good practice to give a receipt whether or not you are asked to do so.

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