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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.2 Duties, records and control /Powers / V5.236 Power to obtain access to recorded information
Commentary

V5.236 Power to obtain access to recorded information


Part V5 Compliance, enforcement and appeals

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. Ìý

    •ÌýÌýÌýÌý have access to recorded information

  2. Ìý

    •ÌýÌýÌýÌý take copies of it

  3. Ìý

    •ÌýÌýÌýÌý make extracts from it

  4. Ìý

    •ÌýÌýÌýÌý remove and take away any of it which is reasonably considered necessary, and

  5. Ìý

    •ÌýÌýÌýÌý (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

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Web page updated on 17 Mar 2025 14:28