CH203570 - How to do a compliance check: recording information: use of HMRC departmental and digital devices during compliance checks: copyright

This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

When using either civil powers or Customs and Excise Management Act (CEMA) powers you must comply with this guidance when using your

  • departmental computer
  • BlackBerry
  • laptop or tablet.

During the check it may become necessary for you to gather customer information from the internet.

You should be aware that the information contained on websites is subject to copyright law.

Copyright is not an absolute right and there are statutory exemptions that allow you to save information, pictures or web pages without infringement, if these are required for a compliance check.

For further information about HMRC’s copyright policy see HMRC Copyright and Intellectual Property Rights Guidance: Copyright Bites.