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

HMRC internal manual

Compliance Handbook

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

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 section 1, parts 1.1 to 1.5 of the guidance at Copyright Bites: Making use of the Internet as part of your operational duties HMRC.