CH177200 - Sanctionable conduct by tax advisers: file access notice: documents that cannot be requested: old documents
We cannot use a file access notice to require a document to be provided, where that document
- originated before the ‘back stop day’, and
- no part of the document has a bearing on tax periods ending on or after the ‘back stop day’.
The ‘back stop day’ is the first day of the 20 year period that ends on the day on which the file access notice is given.
Example
We issue a file access notice on 22 November 2026. This date becomes the last day of the 20 year period.
The ‘back-stop day’ is 23 November 2006.
This means that the person does not have to provide any documents where
- the whole of that document originated before 23 November 2006, and
- no part of that document has a bearing on tax periods ending or after 23 November 2006.
We can issue a file access notice after 1 April 2026 requesting documents that existed before 1 April 2026. We can request these earlier documents to allow us to determine whether the test for sanctionable conduct is met. This may include, for example, seeking records to confirm that a person is acting as a tax adviser for a taxpayer where that relationship began before 1 April 2026.