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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: example of when you cannot use the camera on your HMRC digital device


This is an example of when you cannot use the camera on your digital device unless you have the permission of the owner of the business.

You are a VAT caseworker inspecting business premises, documents and assets using powers under Schedule 36 of the Finance Act 2008. You want to take photographs of an electronic till for training purposes.

Schedule 36 of the Finance Act 2008 gives us the power to obtain and record information (whether electronically or otherwise) relating to the premises, items and documents that have been examined or inspected.

You do not have the power to inspect premises, assets and documents for training purposes. Therefore you must not take photographs for training purposes unless the owner of the business agrees. You should record their agreement in your notebook and the date and time you took the photograph.