PAYE100040 - taxpayer records: COP records: sensitive records

If you are related to or personally involved with a taxpayer whose record is held in your office, or the case is sensitive for any other reason, tell your Manager who will need to

• Assess the degree of sensitivity
• Consider how best to meet security and privacy concerns

How this is done depends on the particular circumstances of the case. If it would be inappropriate for the member of staff involved to handle the case, possible solutions are

• Arrange working practices to avoid this
• If the case is allocated to the member of staff, ask someone else to do any work on it
• Set the INSP-ONLY signal, which will prohibit access to all COP functions, unless the operator is an authorised user. An authorised user will have to work all aspects of any such case and keep the file under lock and key