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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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How to do a compliance check: returning records

During your check you may have received data from a person that you will have kept safe. At the end of your check you need to return the data to the person.

Guidance about data security is on the Security & Information Zone’s Protecting information page.  There is further information in the leaflet Security & Business Continuity Basics for all HMRC Staff.

For caseworkers in Individuals and Small Business Compliance (ISBC) or Wealthy and Mid-sized Business Compliance (WMBC) see also Guidance for dealing with Customers paper based records, which tells you about

  • recording receipt of data
  • storage of data
  • loss or damage and
  • returning data to the person.