CH177150 - Sanctionable conduct by tax advisers: file access notice: documents and information that cannot be requested: overview
We cannot request certain documents and information using a file access notice.
We cannot request a document that
- is not in the person’s possession or power, see CH177160
- is over 20 years old, see CH177200 or
- is legally privileged, see CH177210
We also cannot request
- documents containing information relating to a pending tax appeal, see CH177170
- personal records, see CH177180 or
- journalistic material, see CH177190
The documents and information that cannot be requested are the same as those in Schedule 36 to FA 2008, see CH22000+, except that tax advice and auditors’ papers can be requested using a file access notice, and the rules for old documents are different.
In Case A circumstances (see CH177020), we also cannot use a file access notice to request documents or information relating to clients in respect of whom we do not have reasonable grounds to suspect the tax adviser has engaged in sanctionable conduct.