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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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How to do a compliance check: recording information: use of HMRC digital devices during compliance checks: examples of when you can use the camera on your HMRC digital device

Example 1

This is an example to show how you can use the camera software on your digital device when carrying out a test eat.

You use your digital device to take a photograph of the sales invoice you receive when you pay for the meal. As soon as you leave the premises, you send the photograph as an attachment by email from your HMRC GSI email account to your GSI secure email address. Delete the photograph from your digital device as soon as you have received the email and checked the attachment. You must always delete the image from your digital device within 24 hours of taking the photograph even if you have not been able to check you have received the email and the attachment. You record in your notebook why you took the photograph of the invoice and the date and time you took it.

Example 2

This is an example to show how you can use your digital device to take a photograph of a document forming part of the customer’s statutory records.

You are carrying out a compliance check when you notice that one of the invoices has VAT charged but no VAT registration number. You explain to the customer that you will take this document back to the office but he insists that you leave it behind because he needs to send it when he pays for the goods. He has no facilities to copy the document so you explain that you have the power to make a copy and you will do that by photographing the document using your digital device. You send the photograph as an attachment by email from your HMRC GSI email account to your GSI secure email address. Delete the photograph from your digital device as soon as you have received the email and checked the attachment. You must always delete the image from your digital device within 24 hours of taking the photograph even if you have not been able to check you have received the email and the attachment. You record in your notebook why you took the photograph of the invoice and the date and time you took it.