What rights does a taxpayer have when HMRC removes documents under section 20CC?

Under section 20CC of the Taxes Management Act 1970, the person from whom documents are removed is entitled to request and receive copies or reasonable supervised access to those documents free of charge. They may also request a written record of all items taken, ensuring transparency and an audit trail throughout the investigation.

How long can HMRC retain documents removed under section 20CC?

HMRC cannot retain removed documents indefinitely. The originals must be returned as soon as reasonably practicable. However, continued retention is permitted where justified — for example, if the documents are needed as evidence in pending or anticipated legal proceedings, or if returning them would prejudice an ongoing investigation.

Can a taxpayer request a record of items removed by HMRC?

Yes. Under section 20CC, the person from whom items are taken may ask for a written itemised record of exactly what has been removed. HMRC must provide this record, ensuring there is no dispute about what is held and creating a clear audit trail. These provisions were refined by the Finance Act 2007.

Does HMRC charge for providing copies of removed documents?

No. Under section 20CC of the Taxes Management Act 1970, HMRC must provide copies of removed documents or grant reasonable supervised access to them without charge. This ensures that taxpayers and their advisers can continue business operations and meet other obligations while originals remain in HMRC's possession.

Taxes Management Act 1970 section 20CC

Procedure where documents etc. are removed

Section 20CC establishes the procedural safeguards that apply when HMRC officers remove documents or other items during the exercise of their inspection and information-gathering powers.

When HMRC removes documents or other items, the person from whom they were taken is entitled to request and receive copies or reasonable access to them, free of charge.
If a document is removed, HMRC must return the original within a reasonable time, unless there is a good reason to retain it — for example, if it is needed as evidence in legal proceedings.
Where items are retained, the person affected may request a record of what has been taken, and HMRC must provide this.
These protections ensure that taxpayers and other affected parties are not unduly deprived of access to their own records during an investigation.

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