This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Handbook

Agent operational guidance: dishonest tax agents: getting access to an agent’s files: file access notice: representations

The tax agent and, if different, the document-holder may make representations to you.

You may decide to amend what you propose to include in the file access notice as a result of those representations.

Where written representations are made to you (including representations received by email), the document must be put in front of the tribunal so that it can draw its own conclusions about the tone and content.

If representations are made in any other way you must make a written summary of them which must fully and accurately reflect their tone and content. The summary must be given to the tribunal.