HMRC's information and inspection 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 (or in the case of information notices, collecting a tax debt of the person)1. See A6.610 and A6.620.
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,
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