Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

Dishonest tax agents: file access notice: power to copy records

We are able to take copies of, or make extracts from, any document that is provided in accordance with a file access notice.


The person the document belongs to does not have to allow you to use their copying facilities. If they have no objection to using their copying facilities, it is often the simplest approach to ask them to copy the document for you. Wherever possible, copying arrangements should be agreed in advance.

Where you have not been able to make copying arrangements in advance, you will need to consider how you are going to take copies if necessary. It may be possible to take suitable copying equipment with you, but a more practical solution may be to remove the documents you wish to copy, see CH182990, copy them at the office and return them.


Making an extract means copying only part of a document or recording the information in the document onto other media.

See CH210000+ for more guidance on documents and records.