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Chapter CH231300

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCH231300

You should not seek access to an accountant’s linking documents as a matter of routine. This is a very sensitive area and it should be approached with great care.

You are most likely to seek access to them where it is not possible to link the figures in the records to the figures in the accounts or returns.

Initially, following an informal approach, you would use the appropriate information powers to obtain the documents or particulars from the person.

Where papers contain both ‘linking information’ and audit matters or tax/duty advice, you are entitled to access the information showing how the entry in the accounts, return or information was arrived at. There is no entitlement to access those parts of the papers containing audit information or ‘relevant communications’ about tax advice.

Where an accountant claims protection for part of his papers he can give you a photocopy or other facsimile of the part which is not protected. If asked, he must make the original available for inspection, covering up the protected parts if he wishes. See CH22340.

You can obtain audit papers and relevant communications if

  • the auditor or tax adviser has assisted in the preparation or delivery to HMRC of any information, return, accounts or other document and
  • the audit papers or relevant communications contain workings or other analytical information showing how an entry within it was arrived at and
  • the relevant information has not previously been made available to HMRC.

Note: Even though you can obtain information showing how an entry was arrived at you cannot...

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