A purchaser is required to produce the documents to HM Revenue
& Customs. However a purchaser may find it more convenient to
have the documents inspected elsewhere. If such a request is made
refer to
SDLTM84650.
Photographic or facsimile copies of documents rather than
originals are permitted but a compliance caseworker does have the
right to inspect the original document under FA03/SCH10/PARA14(3).
If a document appears to have been tampered with CI should be
contacted immediately.
If requested, a receipt should be given for documents
delivered. However it is preferable for a reasonably detailed
receipt to be given after the documents have been examined or
checked against any list furnished with them. The receipt may be a
typed list on headed notepaper detailing the information and
confirming receipt. It must be signed and dated by the compliance
caseworker. A detailed receipt should never be signed unless the
person signing has checked its accuracy.
Original documents delivered remain the property of the
person who has delivered them and they are entitled to have them
returned with the least delay consistent with reasonable HM Revenue
& Customs requirement. Documents should always be examined
without delay after delivery, and the return of any which are not
needed (and are conveniently separable) should be offered at once.
In deciding how long others should be retained, the
reasonable requirements of the owner must be taken into account.
Once a request for the return of documents is made, it should
usually be possible to avoid conflict by taking photocopies for
retention and returning the originals.
Where the person delivers photocopies instead of originals,
it may be assumed, unless a request for their return is made, that
the copies are intended to become the property of HM Revenue &
Customs.
Copies of documents or particulars delivered or made
available may be made.
