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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 may take copies of, or make extracts from documents produced or inspected.

You will normally ask the person to make the copies. If there are no copying facilities or the person refuses to allow copies to be made you will have to remove documents that you need to complete the compliance check.

For guidance on when and how you can use an HMRC digital device to copy records, see CH203550.