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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Introduction

The information or documents we ask for or the inspection we carry out must be reasonably required to check a person’s tax position.

This section explains what this means.

Tax position, see CH21540

Person, see CH21580

Reasonably required, see CH21620

Check, see CH21660

Note that if your compliance check is into an excise duty, you will use powers under CEMA79. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)