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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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How to do a compliance check: information powers: excise information notice: documents required

CEMA79/S118BA refers to documents. Document, in this context, also means information.

For the purposes of this guidance any reference to documents also means information, or information and documents.

For guidance about what we mean by a document, see CH23320.

If you intend to only ask for part of a document, perhaps because some other part of the document is restricted, see CH23340.

If you intend to ask for electronic documents, see CH23360.

For guidance on what we mean by information and how a person may give you information, see CH23240.