CH182200 - Dishonest tax agents: conduct notice: types of document

This guidance refers to 바카라 사이트榤aterial documents바카라 사이트�, 바카라 사이트榬elevant documents바카라 사이트� and 바카라 사이트榬equired documents바카라 사이트�.

The legislation uses these terms, but the documents are normally the same. The different terms reflect the different stages in the process.

Material document means a document at the conduct notice stage, see CH182140, that we could seek with a file access notice. A material document is a document before it is sought by a file access notice.
Relevant document refers to a document that we can request with a file access notice, see CH182600. A file access notice can only ever ask for relevant documents.
Required document is a document that has been requested using a file access notice or we have indicated that it will be requested.

Compliance Handbook