The provisions of para. 15 and 16 permit the officer to take a copy of a document (at HMRC’s expense), make an extract from it or remove it – for example to use the copying facilities in an HMRC office.
A document can only be removed if it is necessary to do so and at a reasonable time, and it must only be kept for a reasonable period. If it is needed by the person from whom it is removed, the officer must provide a copy free of charge.
Receipts should always be requested when the documents are removed and given when they are returned.