CH177120 - Sanctionable conduct by tax advisers: file access notice: what are relevant documents - examples
Relevant documents that can be obtained with a file access notice are the tax adviser’s working papers, including but not necessarily limited to:
- journals
- ledgers
- trial balances
- business or any other financial records
- documents that contain information which provide the link between the taxpayer's books and records and the accounts, return or other information submitted to HMRC
- any other documents used to prepare the accounts
- communications with clients
- all notes of meetings and notes of telephone conversations with the client, or any other person, concerning the client
- copies of the tax adviser’s time records etc.
- other files such as company secretarial files, grant files or those dealing with any other matter such as regulated financial services work or VAT returns, and
- other documents or records relating to the client
The file access notice should detail the purpose of the request and the documents requested.
See CH13400 for guidance on records preserved electronically.
But see CH177150 for details of documents and information that we cannot request with a file access notice.