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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: requiring original documents

CH229900 | How to do a compliance check: information powers: rules that apply to all notices: requiring original documents

From HM Revenue & Customs · Compliance Handbook

If a person produces a copy of a document and you have a reason to need access to the original document, you can make a written request to the person to produce the original document. The request can specify:

  • a reasonable period within which the original should be produced, and

  • a reasonable time at which it should be produced, and

  • by whatever reasonable means the original should be produced

You should not routinely request original documents if you have been supplied with a copy. However, it may be appropriate to request the original document, for example, where detail on the copy is unclear, incomplete or there is doubt about its authenticity.

It may be impractical for a person or third party to produce an original electronic document for some storage types, for example an internal hard drive, and a copy of the information may be produced instead.

If you encounter any difficulty with a request or requirement for the production of an original electronic document or copy, you should contact a Data Handling Specialist.

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