Commentary

A6.323 Power to obtain papers

Administration and compliance

A6.323 Power to obtain papers

A6.323 Power to obtain papers

HMRC has power to require access to an agent's working papers where either1:

  1.  

    (1)     a conduct notice has been issued (see A6.322) and:

    1.  

      –     any appeal has been withdrawn

    2.  

      –     the right of appeal has been exhausted, or

    3.  

      –     the time allowed for an appeal has expired, or

  2.  

    (2)     the individual has been convicted of a tax offence involving fraud or dishonesty after he became a tax agent (whether or not he was still an agent when the offence was committed, and regardless of the capacity in which it was committed) and:

    1.  

      (i)     any appeal has been withdrawn

    2.  

      (ii)     the right of appeal has been exhausted, or

    3.  

      (iii)     the time allowed for an appeal has expired, and

    4.  

      (iv)     12 months has elapsed since the date on which (i)–(iii) was satisfied

Tribunal approval

In either case the Tribunal must approve the giving of a written file access notice2, but it will do so only where3:

  1.  

    •     the application for approval is made by, or with the agreement of, an

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