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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

How to do a compliance check: recording information: use of personally owned equipment for HMRC purposes

Information security is your personal responsibility.

You must not use personally owned equipment for HMRC business purposes.

You must not, in any circumstances, use personal electronic equipment to

  • record any data or information
  • take pictures or videos or
  • make an audio record


during a compliance check or meeting.

For example, you must not use your own electronic device to photograph or record

  • business premises
  • stock
  • copies of documents.


Personal electronic equipment includes:

  • a personal computer or laptop
  • a tablet or Personal Digital Assistant (PDA) such as an iPad
  • an MP3 player such as an iPod
  • a personal mobile phone or smartphone such as an iPhone or Blackberry
  • any other device capable of capturing and storing images, videos, documents or an audio record, such as a camera or USB storage device.


For further help or advice on any security matters speak to your manager, your Data Guardian or find further information on the Security and Information Zone.