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    1. Home
    HMRC internal manual

    Compliance Handbook

    From:
    HM Revenue & Customs
    Published
    11 March 2016
    Updated:
    14 May 2025 - See all updates
    1. Back to contents
    2. CH180000

    CH182500 - Dishonest tax agents: file access notice: contents

    1. CH182520
      Overview
    2. CH182540
      Power to access tax agent's files
    3. CH182560
      Power to access tax agent's files - examples
    4. CH182570
      Power to access tax agent's files from third parties
    5. CH182580
      When to issue a file access notice
    6. CH182600
      What are relevant documents
    7. CH182620
      What are relevant documents - examples
    8. CH182640
      What the file access notice must contain
    9. CH182680
      Approval by tribunal
    10. CH182700
      Documents and information that cannot be requested: contents
    11. CH182980
      Power to copy records
    12. CH182990
      Power to retain records
    13. CH183000
      Appeal against a file access notice: contents
    14. CH183300
      Penalties for failing to comply: contents
    15. CH183500
      Reasonable excuse
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