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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: rules that apply to all notices: copying or removing documents

When a document is produced you can

  • take a copy of it
  • make an extract from it or
  • remove it and retain it for a reasonable period.

Your powers are the same as for documents inspected, see CH255530.

It is good practice to give a receipt whether or not you are asked to do so.