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  1. Home
HMRC internal manual

Compliance Handbook

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
9 May 2025 - See all updates
  1. Back to contents
  2. CH180000

CH182500 - Dishonest tax agents: file access notice: contents

  1. CH182520
    Overview
  2. CH182540
    Power to access tax agent's files
  3. CH182560
    Power to access tax agent's files - examples
  4. CH182570
    Power to access tax agent's files from third parties
  5. CH182580
    When to issue a file access notice
  6. CH182600
    What are relevant documents
  7. CH182620
    What are relevant documents - examples
  8. CH182640
    What the file access notice must contain
  9. CH182680
    Approval by tribunal
  10. CH182700
    Documents and information that cannot be requested: contents
  11. CH182980
    Power to copy records
  12. CH182990
    Power to retain records
  13. CH183000
    Appeal against a file access notice: contents
  14. CH183300
    Penalties for failing to comply: contents
  15. CH183500
    Reasonable excuse
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