SCHEDULES

SCHEDULE 38Tax agents: dishonest conduct

PART 3Power to obtain tax agent's files etc

Power to retain documents

19

(1)

If a document is provided pursuant to a file access notice, HMRC may retain the document for a reasonable period if an officer of Revenue and Customs thinks it necessary to do so.

(2)

While a document is retained—

(a)

the document-holder may, if the document is reasonably required for any purpose, request a copy of it, and

(b)

an officer of Revenue and Customs must comply with such a request without charge.

(3)

The retention of a document under this paragraph is not to be regarded as breaking any lien claimed on the document.

(4)

If a document retained under this paragraph is lost or damaged, the Commissioners are liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.