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HMRC internal manual

Compliance Handbook

Dishonest tax agents: conduct notice: types of document

This guidance refers to ‘material documents’, ‘relevant documents’ and ‘required documents’.

The legislation uses these terms, but the documents are normally the same. The different terms reflect the different stages in the process.

  • Material document means a document at the conduct notice stage, see CH182140, that we could seek with a file access notice. A material document is a document before it is sought by a file access notice.
  • Relevant document refers to a document that we can request with a file access notice, see CH182600. A file access notice can only ever ask for relevant documents.
  • Required document is a document that has been requested using a file access notice or we have indicated that it will be requested.