SolvedCH25280 | Information & Inspection Powers: Inspection Powers: Meaning of 'business documents'
From HM Revenue & Customs · Compliance Handbook
Business documents are documents or copies of documents that
relate to the carrying on of a business by any person, and
are part of any person’s statutory records, see CH21700.
Both of these parts must be fulfilled for a document to be a business document.
For any document you inspect you may
take a copy of it
make an extract from it, and
remove it.
to the same extent as if you had requested the document under an information notice CH25320.
See CH25300 for guidance on the documents you cannot inspect.