ECSH33730 - Records testing: copying or removing documents

A document is defined in law as ‘anything in which information of any description is recorded’.

When a document is produced to you during a visit, you can inspect it, or you can take a copy of it or make an extract from it.

For information on the types of documents you shouldn’t request, please refer to the Compliance Handbook, specifically at CH22100.

Inspecting

The meaning of inspect is set out in CH25140.

If you inspect a document, you will need to record what you have seen in your contemporaneous notes of meeting.

Please also refer to the guidance on what to record when you inspect customer due diligence records set out in this chapter.

Copying

You should consider how best to obtain a copy of a document you need to retain during a visit. You could consider asking the business to photocopy the document for you; however, it does not have to allow you to use its photocopying facilities. It is best to ask the business in advance if it will be able to provide you with photocopies should you need them.

Consider the security implications if you are travelling with copies of documents, particularly if they contain customers’ personal data.

You might want to consider taking photographs of documents using an HMRC device during your visit.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)



You may also consider taking a data handler with you to the visit to copy or make extracts from documents (for example, computerised transaction data or CDD files) securely which you can review after your visit.

 

Extracts

Making an extract means copying only part of a document or recording the information in the document onto other media. This could include taking contemporaneous notes in your notebook.

 

Using information powers to obtain documents

If there is no co-operation to an informal request, you can use information and inspection powers afforded by The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017).

Using a notice under regulation 66 MLR 2017, you can require the business (or a third person in possession of the document) to produce the specified documents or documents of a specified description.

If you are using inspection powers under regulation 69 MLR 2017, you must refer to the guidance in ECSH64235 regarding copying or making extracts from documents.