(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
At the end of each working day, the desk surface should,
ideally, be clear. Where this is not entirely possible, the
following pointers should be followed:
A Quick Test: if you were to be off work, planned or otherwise, would your colleagues easily be able to see what was what and deal with your work?