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
- 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.