Information Powers: TMA70/S20: Accountant's Working Papers: Introduction
Where facts and circumstances allow, HMRC can seek access to accountant’s working papers.
The following documents are protected and may not be called for under Section 20(3) if they are the property of the auditor or tax adviser concerned.
- Auditor’s papers
- Relevant communications giving or obtaining tax advice
but if they contain essential linking information, you are allowed limited access to that information.