The conditions for complying with a notice are set out in FA 2008, Sch. 36, para. 7. To comply with an information notice, a person must provide the information or produce the documents:-
A person can provide a copy of the document and this will normally be acceptable unless the original has been specifically requested by the notice or the officer decides that they need to see the original because:-
If the information that is contained in the document is provided in a different form instead of the document itself, the officer may decide that this is sufficient for carrying out the check of the person’s tax position. If so, they will accept this instead of the document.
Once the document has been received, the officer can take a copy of the whole or part of it, or make an extract from it.