CH285000 - How to do a compliance check: returning records

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.

During your check you may have received data from a person that you will have kept safe. At the end of your check you need to return the data to the person.

Guidance about data security is on the Security & Information Zone's Protecting information page.  There is further information in the leaflet Security & Business Continuity Basics for all HMRC Staff.

For caseworkers in Individuals and Small Business Compliance (ISBC) or Wealthy and Mid-sized Business Compliance (WMBC) see also Guidance for dealing with Customers paper based records, which tells you about

  • recording receipt of data
  • storage of data
  • loss or damage and
  • returning data to the person.