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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: use of an employer's computer

EC staff must never use an employer’s/contractor’s computer even if invited to do so.

A person authorised by HMRC, who has had the appropriate training (an authorised person), may under some circumstances check the operation of computer systems, see CH218400. If you need to check the operation of a computer system you must contact an authorised person.

If you need to check computer records you must:

  • check whether a complete back-up (copy) exists before requesting any print-outs because there is the danger that data may be accidentally lost during the computer run
  • if a back-up copy exists, ask the employer/contractor to provide the print-outs necessary to perform any checks.

Note: For further guidance about the examination of computer generated records, see EM2801 onwards.