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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.

You must record what business and private records you see during the course of a compliance check, with details of the tests you applied to them and what you discovered.

For tax specific guidance on what notes you must keep, see:

• EM2908 for IT, CGT and CT
• COG905045 for Employer Compliance.