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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: rules that apply to all notices: accountants’ working papers: introduction

Where facts and circumstances allow, you can seek access to an accountant’s working papers.

The following documents are protected and may not be included in an information notice if they are the property of the auditor or tax adviser concerned

  • auditor’s papers
  • relevant communications giving or obtaining tax/duty advice.

But if they contain essential linking information, you are allowed limited access to that information.

Further guidance on the meaning of working papers, auditor’s papers, relevant communications and tax adviser is at CH231200, approach CH231300 and procedures CH231400.