CH229500 - How to do a compliance check: information powers: rules that apply to all notices: copying or removing documents
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
When a document is produced you can
- take a copy of it
- make an extract from it or
- remove it and retain it for a reasonable period.
Your powers are the same as for documents inspected, see CH255530.
It is good practice to give a receipt whether or not you are asked to do so.