Commentary

V5.236 Power to obtain access to recorded information

Part V5 Compliance, enforcement and appeals

V5.236 Power to obtain access to recorded information

V5.236 Power to obtain access to recorded information

A 'production order' is an order which requires a named person to allow an authorised person (ie any person acting under the authority of HMRC1) to2:

  1.  

    •     have access to recorded information

  2.  

    •     take copies of it

  3.  

    •     make extracts from it

  4.  

    •     remove and take away any of it which he reasonably considers necessary, and

  5.  

    •     (in relation to electronic storage) have access to the information in a visible and legible form which can be removed

The term 'recorded information' is not defined, but includes any document3 of any nature whatsoever4. This

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