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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: business records checks: BRC officer’s notebook: recording the issue of notebooks

All managers should keep a permanent electronic record of the notebooks used by each Visiting Officer (VO) in their team for recording details of compliance checks.

The record should include details of all notebooks completed, the date they were started, the date they were taken out of use and the location of any completed notebooks.

All notebooks should be clearly marked with a sequential issue number with the name of the VO and the year and the date of issue, for example

John Smith, 3/2012, 1/1/2012

The date the notebook is taken out of use should be clearly marked, for example

John Smith, 3/2012, 1/1/2012 - 9/7/2012

Line managers must keep the notebooks of VOs transferring out of their team or leaving the department and ensure they are stored securely.

An example of a record to be used for recording the issue, retention and disposal of assurance notebooks (Word 24KB).

All notebooks must be stored on HMRC premises.