Guidance on Producing Documents for Information Notices and Copying Rights

What “produce documents” means in a Revenue Scotland information notice

In a Revenue Scotland information notice, to “produce” a document means making an existing document available so it can be properly inspected. It is not enough just to say the document exists, and it does not usually mean you must send in the original. You must allow enough access for examination and, if needed, copying or extracts.

• The document must already exist when the notice is issued; the notice does not require you to create a new document.
• You must bring out and show the document in a way that allows proper inspection, not just a brief or restricted viewing.
• Revenue Scotland may copy the document, take extracts, or remove it for a reasonable period if that is necessary.
• Any copying done by Revenue Scotland must be at its own expense, not yours.
• A document can still be produced even if it is subject to a lien, and producing it does not affect that lien.

Scroll down for the full analysis.

What “produce documents” means in a tax information notice

This page explains what it means when Revenue Scotland Tax Powers guidance says a person must “produce” a document under an information notice. The point matters because the duty is not just to confirm that a document exists. It is a duty to make the document available for inspection in a way that lets the authority properly examine it and, if needed, copy it.

What this rule is about

An information notice can require a person to produce a document. The key issue is what that obligation actually involves. In practice, the question is whether the person must hand over the document, merely show it, or do something more.

The guidance addresses that practical meaning. It also clarifies two related points:

• the document must already exist when the notice is given, and
• Revenue Scotland may copy the document or, if necessary, remove and keep it for a reasonable period.

This is about the mechanics of compliance with a notice. It is not a rule that creates a duty to create a new document that does not yet exist.

What the official source says

The official guidance says that to “produce” a document means to bring it out from wherever it is kept and show it. That means the document must exist at the time the information notice is issued.

The guidance also says that the person does not have to send the document to Revenue Scotland. But the person must show it and give Revenue Scotland the opportunity to examine it.

Revenue Scotland says it may:

• take a copy of the document,
• make an extract from it, or
• if necessary, remove it and retain it for a reasonable period.

The guidance makes clear that simply flashing the document briefly will not be enough if that prevents the officer from examining it properly, copying it, or removing it where necessary.

It also states that any copying done by Revenue Scotland must be at its expense, not at the expense of the person receiving the notice.

Finally, the guidance says a document can still be required even if it is subject to a lien. Producing the document does not affect that lien.

What this means in practice

If you receive a notice requiring you to produce a document, the duty is to make the existing document available in a usable way. You are not necessarily being told to post it or transfer ownership of it. But you must do enough to let Revenue Scotland inspect it properly.

In practical terms, compliance usually means:

• identifying whether the document already exists,
• locating it,
• making it available for inspection, and
• allowing enough access for copying or extraction.

If Revenue Scotland needs to remove the document for a reasonable period, the guidance says it may do so. The word “necessary” matters. The source does not say that removal is automatic in every case.

The point about existence is important. A notice to produce a document is not, on this guidance, a demand to create a fresh schedule, summary, explanation, or reconstruction after the notice is issued. Whether some other power could require information in a different form is a separate question, and this page does not address that.

The point about copying costs is also practical. You may have to make the document available, but the guidance says Revenue Scotland bears the cost of any copying it does itself.

How to analyse it

If you are working out what an information notice requires, these are the main questions to ask:

• Is the notice asking for a document to be produced, rather than for new information to be created?
• Did the document already exist when the notice was given?
• Can the document be shown in a way that allows proper examination?
• Have you given a real opportunity for copying or extraction, rather than only a brief or restricted viewing?
• Is Revenue Scotland seeking to remove the document only where necessary, and only for a reasonable period?
• If the document is held under a lien, can it still be produced without disturbing the lien holder’s rights?

A useful way to think about the rule is that “produce” is about access and inspection, not merely acknowledgment. Saying “yes, I have it” is not enough. Nor is showing it in a way that prevents proper examination.

Example

A solicitor receives an information notice requiring production of a signed lease and related completion statement. The documents already exist in the file. The solicitor does not have to post the originals to Revenue Scotland simply because the notice uses the word “produce”. But the solicitor must make the documents available so they can be examined. If the officer needs to copy them, the solicitor must allow that. If the officer briefly sees the documents across a desk but is not allowed time to inspect or copy them, that would not satisfy the notice on the guidance given here.

If one of the documents is held subject to a lien, the guidance says it may still be produced. Producing it does not remove or waive the lien.

Why this can be difficult in practice

The guidance is clear on the basic meaning of “produce”, but some points remain fact-sensitive.

First, whether a document “exists” can be straightforward for a signed contract or file note, but less straightforward for electronic material, drafts, or data that can be generated from a system. The source here only says the document must exist when the notice is given. It does not explore borderline cases.

Secondly, what counts as a sufficient “opportunity to examine” may depend on the document, the format, and the circumstances. The guidance clearly rules out a token or momentary viewing, but it does not set out detailed minimum steps for every case.

Thirdly, the power to remove and retain a document applies where necessary and only for a reasonable period. Those are judgement-based limits. The source does not define exactly when removal becomes necessary or how long will be reasonable in different situations.

Finally, the reference to documents subject to a lien is narrow but important. The guidance says production does not affect the lien. It does not set out the wider law of liens or every practical issue that may arise between the person holding the document and the person who owns it.

Key takeaways

• To “produce” a document means to make an existing document available to be shown and examined, not merely to confirm that it exists.
• A person does not necessarily have to send the document in, but must allow proper inspection and, if needed, copying or extraction.
• Revenue Scotland may copy the document at its own expense and may remove it for a reasonable period where that is necessary.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guidance on Producing Documents for Information Notices and Copying Rights

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