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HMRC internal manual

Enquiry Manual

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.

Further guidance on the meaning of working papers (linking documents), auditors papers, relevant communications and tax advisor is at EM10152, approach EM10153 and procedures EM10154+.