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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

How to do a compliance check: compliance check series of factsheets: when to issue CC/FS22 Sending us electronic records

Factsheet CC/FS22 explains to the customer

  • what we mean by electronic records
  • what happens if we ask them to send electronic records to us during a compliance check.

You should issue factsheet CC/FS22 if you are asking the customer to send electronic records to us during a compliance check. You should send CC/FS22

  • with your ‘opening letter’ if you are asking for electronic records at the start of the check, or
  • when you ask for electronic records to be sent to you at any other stage during the check.

You only need to send CC/FS22 once during the compliance check, unless the customer asks for a further copy.