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.