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HMRC internal manual

Compliance Handbook

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

A file access notice must specify a reasonable period within which the document-holder must provide the documents. This will generally not be less than 30 days from the date of the notice, but may be longer depending on the quantity of documents required, where they are stored and so on. You will normally have discussed this with the document-holder before the notice is issued, see CH882300. They may also have made representations to you when you gave them an opportunity letter, see CH882530.

You must consider carefully any request the document-holder makes for more time to comply with a notice. Where appropriate you should extend the period to take account of any new or relevant factors.

If you specify a date by which the documents must be provided then remember that the notice must first be approved by the tribunal.