Chapter CH231100

Published date11 March 2016
Record NumberCH231100
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Where facts and circumstances allow, you can seek access to an accountant’s working papers.

The following documents are protected and may not be included in an information notice if they are the property of the auditor or tax adviser concerned

  • auditor’s papers
  • relevant communications giving or obtaining tax/duty advice.

But if they contain essential linking information, you are allowed limited access to that...

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