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

HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: legislation: failure to produce records

If the employer or contractor denies access to records or refuses to produce records refer to CH255500 and COG914175 onwards when formal action is agreed.

See also CH20000 onwards and CH200000 onwards for the relevant legislation and action to be taken.

If the employer or contractor challenges your authority, see COG905170.