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CH285000 | How to do a compliance check: returning records

From HM Revenue & Customs · Compliance Handbook

During your check you may have received data from a person that you will have kept safe. At the end of your check you need to return the data to the person.

Guidance about data security is on the Security and Information Zone.

For caseworkers in Individuals and Small Business Compliance (ISBC) or Wealthy and Mid-sized Business Compliance (WMBC) see also Guidance for dealing with Customers paper based records, which tells you about

  • recording receipt of data

  • storage of data

  • loss or damage and

  • returning data to the person.