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In his second article looking at HMRC enquiries, ROBERT MAAS FCA, FTII considers records and meetings.
IN A FULL enquiry, the HMRC Officer will inevitably wish to see the business records. TMA 1970, s 19A gives him the right to require them to be produced to him. But 'produced' does not mean 'sent'. It means 'bring forward for inspection'. You are entitled to produce them where you want (within reason).
In his second article looking at HMRC enquiries ROBERT MAAS FCA FTII considers records and meetings.
IN A FULL enquiry the HMRC Officer will inevitably wish to see the business records. TMA 1970 s 19A gives him the right to require them to be produced to him. But 'produced' does not mean 'sent'. It means 'bring forward for inspection'. You are entitled to produce them where you want (within reason).
For a small business I usually prefer to send them to HMRC. In some cases I will invite the Officer to my office to review the client's records. Unless they are voluminous I will not produce them at the client's premises. This disrupts the client's business and lets his staff know that he is under enquiry by the HMRC which could be damaging.
I invite the Officer to come to my office where I...
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