A lot of clients ask us whether scanned or microfilmed
documents are acceptable in law as evidence. While we are not lawyers
and you should either consult a solicitor or take a look at
http://www.hmrc.gov.uk/vat/records-keeping.htm#5, from experience there are some basic rules of thumb.
The key principle is known as "best available evidence"
or in other words, if there is no hard copy available then a copy
from an electronic or microfilmed image is generally acceptable,
provided that it can be shown to have come from a system designed
for the archiving of documents and are scanned or filmed in accordance
with British Standards.
MCB Imaging Services Ltd uses procedures that comply
with the latest British Standard BIP 0008-1:2008.
For immediate help and advice call us now on
01322 440952 or email . |
