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HMRC internal manual

Technical Teams Operational Guidance

Civil Investigation of Fraud (Code 9): historical record: managing the disclosure process: request for access to accountants link papers

While the business side of matters is being discussed the taxpayer should be asked if he or she is willing for the accountant to co-operate with HMRC by providing link papers to reconcile the figures appearing in the business books and records with those in the final accounts and returns submitted to HMRC. If so, the accountant should be asked whether he/she is willing to make the relevant link papers available.

It is reasonable to ask for the taxpayer and accountant to undertake that the link papers will be made fully available to HMRC on submission of the disclosure report, if required.