My client, a sole trader, is undergoing a compliance check. On providing the business records and in the interest of ensuring complete disclosure, attention was drawn to a small number of purchase invoices and an arithemetic error which had erroneously overstated expenditure. These amount to less than £1000. HMRC are now stating that this raises concern as to whether drawings have been recorded acurately and are requesting that my clients private bank account statements are made available to them. Can they do this ?