Guidance

Compliance checks: The Human Rights Act and penalties for an incorrect declaration relating to privileged material — CC/FS85

This factsheet tells you about the Human Rights Act and penalties for an incorrect declaration relating to privileged material.

• From: HM Revenue & Customs
• Published: 22 July 2026

Documents

The Human Rights Act and penalties for an incorrect declaration relating to privileged material — CC/FS85

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This factsheet tells you about:

• your rights under Article 6 of the European Convention on Human Rights

• what this means for you when we are considering penalties

• funded legal assistance

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Published 22 July 2026