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HMRC internal manual

Compliance Handbook

Dishonest tax agents: 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 CH182740 
  • is over 20 years old, see CH182900, or
  • is legally privileged, see CH182940.

We also cannot request

  • documents containing information relating to a pending tax appeal, see CH182780 
  • personal records, see CH182820, or
  • journalistic material, see CH182860.

These 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 documents over 20 years old are slightly different.