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Where Taxpayers and Advisers Meet

IR entitlement to computer records

Posts: 5
Joined: Wed Aug 06, 2008 3:11 pm

Postby bubbles » Fri Jul 30, 2004 8:50 am

am due a visit in august. taxman has been rather keen to get his hands on my QB back-up. I have so far refused saying he can have paper copies of a/cs on the day.

IR say they are entitled to computer records "as per the legislation".

Anyone know which bit of legislation he is referring to?



Ian McTernan CTA
Posts: 1232
Joined: Wed Aug 06, 2008 3:02 pm
Location: Bedford

Postby Ian McTernan CTA » Sun Aug 08, 2004 5:05 pm

They are entited to see any records that are used in the preparation of figures included in the preparation of the tax return- this includes paper copies of computer records. Legislation can be found in TMA 1970.

If you have any concerns regarding the impending visit or if they have asked to see anything before the visit then you need to seek porfessional help to fend off any Revenue enquiry and to help you through this, which is an area I specialise in.

Ian McTernan CTA
McTernan Associates Ltd
Chartered Tax Advisers
McTernan Associates Ltd
Chartered Tax Advisers
Email through link on website:

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