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HMRC internal manual

Enquiry Manual

Examining Records: Records Examination - Test to Apply Sampling Techniques - Computerised Records

If records are available electronically, you should be able to check all of them, rather than have to rely on just a sample. This would remove the argument that a sample was unrepresentative.

It can mean that any areas of the records you are testing can be reviewed very quickly, and in much more depth.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)