Yes, a copy document can be provided in response to a notice
issued by HMRC.
However, if you do provide a copy, HMRC have the right to ask
you for the original if necessary.
Should HMRC issue you with a further notice requiring the
original document, the notice will specify a time by which it is to
be produced. You will be given a minimum period of 30 days from the
day the further notice was given to produce the original.
HMRC have the right to issue such notices by electronic
means, should you have consented to the use of electronic
communications.
HMRC have the right to copy or make extracts from any
document produced in response to a notice.
| Glossary RPSM20000000 |
