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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
, see all updates

Supporting Guidance: business records checks: at the visit: record-keeping: electronic records

Increasingly, many businesses use some form of electronic record-keeping system which may include:

  • spreadsheets
  • computerised invoicing
  • storage devices such as hard disk, DVD or memory stick
  • electronic Point of Sales
  • accounting packages
  • email on online systems for communicating with their customers and suppliers
  • record-keeping Apps, for some mobile phones
  • online banking.

Sometimes original electronic documents may be difficult to produce. In these instances customers may produce a copy of the information instead.

If you encounter any difficulty with a request or requirement for the production of an original electronic document or copy, you should contact a Data Handling Specialist or the LBS Audit Service.

You must not use the customer’s computer or mobile device to view or download the requested data yourself, nor should you advise the customer how to do this.