HMRC AI chat history access could become a real issue in May, when changes to computer-record rules are expected to give HMRC wider power to inspect how tax figures are produced. That would include the software and automated systems behind them, raising the prospect that AI prompts used in tax work could fall within a request.
HMRC currently can ask for computer records when it investigates whether a taxpayer has paid enough tax. After the changes take effect, the focus shifts from the final number to the process that produced it, including information held by third parties such as AI platforms and software providers.
May computer-record changes
The proposal is tied to a legal change expected to come into force in May. HMRC said it wants information on how relevant tax figures have been produced, including where they are generated using software or automated processes, to support more accurate tax reporting and strengthen compliance.
The practical effect is straightforward for taxpayers who rely on automation: a tax return built with software may no longer be treated as a black box. If a calculation depends on stored inputs, system outputs or prompts that shaped the figure, those records could become part of HMRC’s review of how the number was reached.
That is the point Seb Maley, chief executive of tax insurance provider Qdos, put at the center of the debate. He said, “As more taxpayers and businesses put their trust in AI to help manage their tax affairs, HMRC is making sure it isn't left behind.” He added, “It wants to know not just what tax figure a system produces, but how it arrived at that number.”
Seb Maley and Qdos
Maley also said, “This makes choosing trusted, reputable experts more important than ever.” He warned that businesses and taxpayers need confidence that the technology they're relying on is accurate, transparent and compliant. In his view, AI and automation may make tax work easier, but the responsibility for the tax position does not move away from the taxpayer or business.
His comments matter because the proposal is not limited to a static spreadsheet. The question is whether prompt histories and chatbot conversations used to prepare tax calculations within tools such as ChatGPT, Claude and Copilot become disclosable if they formed part of the tax calculation process. That is the point where ordinary software records start to overlap with AI interaction logs.
Taxpayers’ Alliance warning
Anne Strickland of the Taxpayers’ Alliance called requests for AI conversations “deeply intrusive” and said HMRC already has sweeping powers, with further expansion risking the privacy of ordinary Britons. Her criticism goes to the scope of the request: not just the result, but the trail behind it.
An HMRC spokesperson said, “This is about updating our existing information powers to reflect how tax information is now stored and processed digitally.” The spokesperson also said, “It is not about going through everyone’s use of large language models,” and added, “We can only request information where we already have a lawful basis to do so.”
For taxpayers, the immediate practical point is that failure to respond to HMRC information requests can carry a fine of up to £300, while failing to report inaccuracies can leave them liable for up to £3,000. The likely result is that AI-assisted tax preparation will need the same record discipline as any other part of a return: if it helps produce the number, keep enough detail to explain it.
