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HMRC internal manual

Enquiry Manual

Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Notices - Example 2

Example 2

An officer wants to check the travel and subsistence costs claimed by an employee.

The officer has a right to examine any relevant documents such as work diaries, hotel bills, air tickets etc. kept by the employee.

He or she could also call for particulars showing how the amount of the claim had been calculated. EM10009.