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HMRC internal manual

Technical Teams Operational Guidance

Investigation work: business side examinations: examination by FPU Accountant

The objectives of the books and record examination must be clear and agreed between the Investigator and Accountant from the start. Access will be needed to the prime records of the business and, if at all possible, simultaneously to the working papers of the Accountant who prepared accounts based upon those records for submission to HMRC.