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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Dishonest tax agents: file access notice: what are relevant documents

A file access notice, see CH182540, enables us to obtain ‘relevant documents’ from tax agents and other people who may hold the documents.

‘Relevant documents’ are the tax agent’s working papers and any other documents that were received, created, prepared or used by the tax agent for the purposes of, or in the course of, assisting clients with their tax affairs.

When deciding whether something is a relevant document, it does not matter

  • whether the document relates to a current client or a former client
  • whether the tax agent is engaging, or has engaged in, dishonest conduct regarding that particular client
  • who owns the papers or other documents, or
  • whether the documents exist in paper or electronic form.

For more guidance on ‘material documents’, ‘relevant documents’ and ‘required documents’ see CH182200.

For operational guidance on what relevant documents we can ask for, see CH882525.

FA12/SCH38/PARA9