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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Information Powers: TMA70/S20: Offer to Inspect Documents

The taxpayer may feel it is more convenient to have the documents inspected at his home or business, for example, if they are bulky or in current use.

You should not ask for access in this way, but a spontaneous offer from the taxpayer (an oral offer should be confirmed in writing) to allow examination of the documents at their premises should be carefully considered. Where the taxpayer has an agent, it should be suggested that the agent attend also.

The visit should be made by two officers and a clear record of what transpired, signed by the two officers, should be kept in the file. If you agree to examine the documents at the taxpayer’s premises, you should make it clear whether you accept the examination as a full discharge of the taxpayer’s obligation to deliver under the notice, or whether you still require delivery of particular documents, for example, whether you want to take a document away for further examination or copying.