Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

How to do a compliance check: recording information: use of HMRC digital devices during compliance checks: the use of other recording functions on HMRC digital devices

Video recording software

You must not use the video recording software on your digital device inside or outside HMRC premises during a compliance check. This is because you may obtain private information.

Voice recognition software

You must not record information or use the voice recognition software on your digital device when on a customer’s premises. This is because you may obtain private information and this could constitute surveillance activity, which would require a RIPA application. You may use the voice recognition software in the ‘Docs to Go’ app in the Personal Space section of your BlackBerry, or similar software on your digital device, to dictate a word document and email the document to your HMRC GSI secure email address when you are away from the customer’s premises. For example, you may use it when in your car, but not whilst driving, to record information to use as trigger notes when you cannot complete your notebook. You must send the word document attached to an email from your HMRC GSI email account to your GSI secure email address and delete it from your digital device.

You must not make voice notes in ‘Remember’ (the yellow Notes section) because they cannot be emailed.

OneNote software

You can use your digital device to make trigger notes in situations when you are unable to use your notebook. You can do this when carrying out a test eat in a restaurant. You must email the notes from your HMRC GSI email account to your GSI secure email address and immediately delete the record from your digital device.