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

This guidance refers to 鈥榤aterial documents鈥�, 鈥榬elevant documents鈥� and 鈥榬equired documents鈥�.

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.