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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Dishonest tax agents: file access notice: power to retain records

We are able to retain any document that is provided in accordance with a file access notice for a reasonable period. This is the minimum period needed for us to complete the tasks for which it was removed.

While a document is retained

  • the document-holder may, if the document is reasonably required for any purpose, request a copy of it, and
  • we must provide a copy of the document without charge.

We may request production of a document that is covered by a lien. A lien is a right to retain someone else’s property until a debt is paid. Producing the document to us does not affect the lien.

If we lose or damage a document then we are liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.

FA12/SCH38/PARA19