Computerised records
Compliance checks
Commentary –
Indirect Tax Reporter ¶59-536
Generally
Commentary –
Indirect Tax Reporter ¶59-020
HMRC information and inspection powers
Legislation/Regulatory –
FA2008 s. 114
HMRC Guidance –
CH13100
;
CH13400
;
CH218400
;
CH23320
;
CH23360
;
CH29950
;
EM2808
;
EM2809
;
SALF211
Information, order for access to
Legislation/Regulatory –
VATA94 Sch. 11, para. 11(4)
Penalty for failure relating to
Commentary –
Indirect Tax Reporter ¶59-536