A6.632 Electronic records

A6.632 Electronic records

HMRC's information powers, which entitle it to examine 'relevant documents', extend to information held on computer or otherwise recorded electronically, provided it is reasonably required to check a person's tax position. In this context a document means anything in which information of any description is recorded, and copies of a document include anything onto which information of any description has been copied, by whatever means, and whether directly or indirectly1. It therefore follows that HMRC may copy data on a computer and remove it, in the same way as it can copy or remove any other relevant

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