CH203550 - How to do a compliance check: recording information: use of HMRC digital devices during compliance checks: the use of the camera on HMRC digital devices

This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

You may use a departmental iphone, laptop or tablet聽to take photographs of subject matter with a 바카라 사이트 Security Marking up to and including 바카라 사이트极蹿蹿颈肠颈补濒바카라 사이트�聽on HMRC business if it is necessary in the course of your duties. This will include subject matter with a marking of聽바카라 사이트極fficial - Sensitive바카라 사이트�.

It is HMRC policy that you must not take photographs of people, including people in private cars, or any part of a person바카라 사이트檚 home during a compliance check. This is because you may obtain private information and taking photographs in these circumstances could constitute surveillance activity which would require a RIPA application.

During an inspection under Schedule 36 of the Finance Act 2008 or CEMA 1979, you may record information relating to the premises, items and documents that have been examined or inspected.

Where possible you must always seek to have documents scanned see Caseflow Scanning Guidance. This is to reduce the risk of potential data loss if a digital device is misplaced.

You must always explain to any person present that you are going to take a photograph as a record. This will ensure that you do not appear to be taking covert photographs which would constitute surveillance activity. Record your explanation in any meeting notes.

You may also use the camera during covert activity under CRCA 2005 s (9)(1)a, when you are making a test purchase or test eat, to take a photograph of the sales invoice you receive as a customer, see聽CH207500.

You must not take any other photographs during covert activity.

During your compliance check, you may only use the camera in the following聽exceptional circumstances:

  • to take photographs of business assets or business premises, see Schedule 36 Inspection Powers聽바카라 사이트� carrying out an inspection
  • to take a copy of an original document in the following circumstances:
    • when the customer will not permit you to remove the original document, and
    • where聽there are no facilities to provide a copy and you are unlikely to have access to the documents聽in the future.

When taking photographs please take into consideration your surroundings and the quality of the final image to ensure text is legible.

If you are using a digital device on which Office 365 has been installed, you聽should use the scanning or camera function within OneDrive and save the images to your OneDrive account. You can then access them directly from OneDrive to upload to Caseflow.

If you are using the camera on any other聽digital device, you should immediately email the images as a jpeg file聽from your HMRC聽email account to your secure email address. You must delete聽the images聽from your聽digital device聽as soon as you have received the email and checked the attachment. You must always delete the images from your聽digital device聽within 24 hours of taking the photographs even if you have not been able to check you have received the email and the attachment.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You should then save the jpeg file to the appropriate Case Management System or Sharepoint Site.

For guidance on how long images must be retained locally, you should check the聽Retention and Disposal schedules聽for your business area.

When you take a photograph on your聽digital device聽you must record this in your notes with the date and time you took the photograph and the date and time you emailed it to your HMRC email account.

You can find information on the camera software and rules of use within HMRC on the IT, Phones and Data - index.

The camera software is enabled on all HMRC iphones, tablets and some laptops.