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HMRC internal manual

Compliance Handbook

Dishonest tax agents: file access notice: what are relevant documents - examples

Examples of relevant documents that can be obtained with a file access notice include

  • tax agent’s working papers and audit files, including but not limited to

    • journals
    • ledgers
    • trial balances
    • business or any other financial records
    • all documents recording personal data and calculating wages and PAYE for all persons employed, or payments to sub-contractors - however, see also CH182820 regarding personal 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 time records, fees ledger accounts and fee notes
  • 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
  • all other documents or records relating to the client

Also, see CH13400 for guidance on records preserved electronically.

But see CH182700+ for details of documents and information that we cannot request with a file access notice.