ARTG7591 - Applications to the tribunal: Dispute over privileged communication - information notice given in correspondence
|Action by Person||Action by HMRC||Time limit for action|
|Give HMRC a list of disputed documents required by the information notice, with a description of the nature and content of the document *||Within 20 working days of the date document(s) / information was required by the information notice|
|Notify the person who gave the list, of any documents we require that we think are not privileged.||Within 20 working days of receiving the list from the person|
|Apply to the tribunal, see ARTG7550, to decide the matter, including copies of disputed documents with the application.||Within 20 working days of the date HMRC notified them of the documents we think are not privileged.|
*If the description itself would cause a dispute over privilege the description may be omitted.