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HMRC and diaries

Can they instruct a client to keep diaries?

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A client is under COP9 and during a very early meeting my client was "instructed" by HMRC to keep diaries or something similar to show business appointments.

Can HMRC insist on this or is it because of the COP9? Can they do so under COP9 or is it just an abuse of the system?. 

Client really has no need of a diary - just relies on his job sheets.

(I don't deal with the COP9 someone else does so this is just me satisfying my own curiosity)

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By SteLacca
03rd Apr 2018 12:40

HMRC can't insist on records being kept outwith legislation (i.e. MTD). However, familiarise yourself with FA2008, Sch 36, which has HMRC's information powers detailed.

If they request something reasonably required, and the taxpayer is not able to produce it, then the taxpayer will be liable to penalties.

If adequate records are maintained to answer any reasonable requests, then there's sufficient regardless of what HMRC believe that they can demand.

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By Vaughan Blake1
03rd Apr 2018 13:19

HMRC usually make this request to substantiate mileage & travel claims, as if there are not daily records, how can the business prove that the claim is accurate.

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By Ruddles
03rd Apr 2018 13:39

The question you ought to be asking is - will the keeping of diaries help the taxpayer in dealing with the COP9 enquiry?

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