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HMRC internal manual

Compliance Handbook

How to do a compliance check: using inspection powers: during a visit: copying records

You may take copies of, or make extracts from documents produced or inspected.

You will normally ask the person to make the copies. If there are no copying facilities or the person refuses to allow copies to be made you will have to remove documents that you need to complete the compliance check.

For guidance on when and how you can use an HMRC digital device to copy records, see CH203550.