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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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How to do a compliance check: notebooks for compliance checks: using electronic or digital notebooks

You must not use your digital notebook (tablet or laptop) to make an audio or video recording of a compliance check or meeting with a customer see CH204520.

 

You must not use your digital notebook to record the contemporaneous notes of a compliance check or meeting with a customer.

 

Contemporaneous notes may be used as evidence for a review, appeal, tribunal or court case and you must be prepared to demonstrate to a tribunal the integrity of your original notes, see CH204080. You will not be able to demonstrate this to the standard required for evidence if you use Microsoft Word or another standard package.

 

You must continue to make contemporaneous notes by hand on paper using ink in line with the guidance in CH204080, until suitable specialist software is provided on your digital notebook.