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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

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

We may only issue a file access notice once the tribunal has approved it, see CH882750.

An authorised officer must either make the application to the tribunal, or agree to another officer making the application, see CH882700.

A list of things the notice must contain is at CH182640. For further guidance about

  • giving time to comply with the notice, see CH882620 
  • the form documents must take, see CH882630 
  • where and when documents must be provided, see CH882640.

The documents that we can’t request are listed from CH182700.

Guidance about serving the notice is at CH23440.

If there are mistakes in the notice, either before or after it is given, see CH23460.

A file access notice for a tax agent (TA5) and for a third party (TA6) are available in SEES Forms and Letters. You should use the TA100 Schedule of documents required in SEES Forms and Letters when you send letters TA5 and TA6.

If we have referred the case to the Commissioners’ Advisory Accountant (CAA) we must tell the CAA team about the file access notice, see CH881600.