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HMRC internal manual

Compliance Handbook

How to do a compliance check: records: reviewing records: recording what you have seen

You must record what business and private records you see during the course of a compliance check, with details of the tests you applied to them and what you discovered.

For tax specific guidance on what notes you must keep, see:

  • EM2908 for IT, CGT and CT
  • COG905045 for Employer Compliance.