CH177100 - Sanctionable conduct by tax advisers: file access notice: when to issue a file access notice
Where we have reasonable grounds to suspect a tax adviser is engaging in, or has engaged in, sanctionable conduct (Case A), before issuing a file access notice to the tax adviser, we may request tribunal approval.
Whether we seek tribunal approval before issuing a file access notice to a tax adviser will be determined on a case by case basis and may include scenarios where a tax adviser has a history of previous non-compliance with a file access notice/request for information.
We cannot issue a file access notice to a person who is not the tax adviser (a third party document holder), unless we have first obtained approval from the Tribunal. That person can appeal (to the Tribunal) against the file access notice on the grounds that it would be unduly onerous to comply with it.
Before issuing a file access notice to any other person we believe may hold relevant documents (a third-party document-holder), we must request tribunal approval.
Whoever the file access notice is issued to, it must be issued in Case A or Case B circumstances, see CH177020.