ECSH33030 - Recording information
For details of what to record, see ECSH33025.
For guidance on the use of HMRC digital devices during compliance checks, including when you can and cannot use the camera on your HMRC digital device, and the use of video recording software and voice recognition software, see CH203540 - How to do a compliance check: recording information: use of HMRC digital devices during compliance checks: contents.
You must not use personally owned equipment for HMRC business purposes see CH203600 - How to do a compliance check: recording information: use of personally owned equipment for HMRC purposes.
You, or the business, must not make an audio or video recording of a meeting see CH204520 - How to do a compliance check: notes of meeting: audio or video recording of a meeting.
For guidance on sensitivity labelling, see Security classification and sensitivity sub-labels.