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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Conditions and safeguards: Restrictions: Appeal material

You cannot require a person to provide information or produce a document that relates to the conduct of a pending tax appeal.

A document that ‘relates to the conduct of a pending appeal’ is a document that has been brought into existence as part of the preparation for the presentation of a tax appeal.

It does not cover information or documents which may be used in presenting the appeal, for example as evidence, but which existed before the appeal process began.

For example

In an appeal where the allowable cost of an asset is in dispute, you would not be able to require production of documents drawn up to analyse the legal arguments about what sort of costs can be claimed. However, you could require production of the invoices as evidence of the asset’s cost.

FA08/SCH36/PARA19 (1)(a)