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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: copying and removal of records

The Regulations give us the statutory right to

  • take copies or make extracts from any record or document relating to the calculation or payment of PAYE/NIC income of employees and calculation or payment of sums paid by contractors to subcontractors
  • remove records, subject to certain conditions.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where records are removed you must

  • prepare a receipt, see CH255545 
  • list all the records borrowed on the receipt
  • sign and date the receipt
  • hand the customer part of the receipt to the employer/contractor, retain the HMRC’s part on the file
  • return the records within 7 days or provide photocopies either by hand or recorded delivery
  • ask the employer/contractor (when the records are returned) for confirmation on the copy receipt
  • keep them secured when not in use, and
  • follow the guidance in the Data Security booklet or on the DSU site.