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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Human Rights Act 1998 (HRA): Article 8: Activity must be Proportionate

In order for HMRC to comply with the conditions of Article 8(2) any planned activity must be reasonable and proportionate to the underlying need. To assess whether your planned activity is reasonable and proportionate see CH21360 and CH21380.