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.