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MARK MORTON discusses HMRC’s right to demand access to a taxpayer’s private bank account
KEY POINTS
- Disappearing guidance in HMRC’s Compliance Handbook.
- Are private bank account details statutory records?
- Right to see statutory records FA 2008 Sch 36.
- Too many unsubstantiated demands for private bank account records.
As I sat ploughing my way through the 600 000 or so denoted web pages of HMRC’s Compliance Handbook in a spare half hour I came across an interesting omission: CH223430 had disappeared. 
This section had originally been in the Enquiry Manual 2221 for almost a decade. When the Compliance Handbook was written EM2221 was cut and pasted into CH223430 almost unchanged. Intriguingly EM221 can still be viewed online.
What’s the problem?
Ever since the self...
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