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)