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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Inspection Powers: Meaning of 'business documents'

Business documents are documents or copies of documents that

  • relate to the carrying on of a business by any person, and
  • are part of any person’s statutory records, see CH21700.

Both of these parts must be fulfilled for a document to be a business document.

For any document you inspect you may

  • take a copy of it
  • make an extract from it, and
  • remove it.

to the same extent as if you had requested the document under an information notice CH25320.

See CH25300 for guidance on the documents you cannot inspect.

FA08/SCH36/PARA10 (3)