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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: employer asks for copy of papers

If an employer/contractor requests a copy of the case papers (including paper and/or electronic format) or details of the compliance check you should

  • explain that a copy of the notes of meeting will be provided and
  • consider whether any other information
    • can be released or
    • should be withheld as a result of one of the exemptions in the Freedom of Information Act.

In particular you should consider the following exemptions:

  • S30 FO1 2000 – Investigations and Proceedings by Public Authorities and
  • S31 FO1 2000 – Information not falling within S30 FO1 whose disclosure would prejudice or be likely to prejudice law enforcement
  • S41 FO1 2000 – Information supplied in confidence

There is more guidance at Release of information on a discretionary basis.