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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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How to do a compliance check: recording information: use of HMRC digital devices during compliance checks: introduction

Caseworkers in Specialist Investigations, Counter Avoidance and Local Compliance carrying out compliance checks using civil powers or teams using Customs and Excise Management Act (CEMA) powers must comply with this guidance when using their departmental digital devices during a compliance check.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

This guidance does not override existing legislation. You must comply with all relevant legislation in the course of your duties including but not limited to:

  • the Regulation of Investigatory Powers Act (RIPA)
  • the Commissioners of Revenue and Customs Act (CRCA)
  • the Copyright Act.