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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: excise information notice: where and when documents should be produced

You can, but do not have to, specify in the notice where documents are to be produced. You could leave that decision until after the notice has been issued.

You cannot specify a place that is used solely as a dwelling.

You should accept a place chosen by the recipient if it is reasonable and practical. This means that if the person makes a reasonable request to produce a document at their own or another’s premises you should normally agree.

It is not reasonable for the person to suggest production of a document at an unsocial hour of the day or in an unreasonable location.

You must explain and have a good reason why a time and place suggested by the recipient of the notice is not reasonable before specifying an alternative.

You can accept delivery of the document to any HMRC office as an alternative to production at the agreed or specified place.

If you do not agree a reasonable place you can specify a reasonable place where the document is to be produced, either in the notice when it is issued or afterwards.

When a document is produced to you, or you inspect it, you can

  • take a copy of it,
  • make an extract from it, or
  • remove it, see CH23300.