CH255535 - How to do a compliance check: using inspection powers: during a visit: obtaining information during a visit
This
page and chapter are under review as the relevant content is also published in
the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
During your visit you have the power to obtain and record information (whether electronically or otherwise) relating to the premises, assets and documents that have been inspected.