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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Information & Inspection Powers: conditions and safeguards: restrictions: legal professional privilege: overview

Legal professional privilege is a common law principle and is included in the restrictions in using our information powers in FA08/SCH36.

You cannot use an information notice to require a person to provide legally privileged information or to produce the legally privileged part of a document.

Legal professional privilege is a complex subject and you must consider all of the guidance in CH22242 - CH22254.

You must make a report to Central Policy, Tax Administration Advice where the person or their representative claims that legal professional privilege applies and you wish to challenge the claim (unless Solicitors office are already involved in advising on your case).

You can also contact Central Policy, Tax Administration Advice where any other matter relating to legal professional privilege arises or where you want advice before considering a claim.

For specific guidance on

  • what legal professional privilege is, see CH22244
  • how legal professional privilege restricts what you can ask for, see CH22246
  • how to word requests where legal professional privilege may be relevant, see CH22248,
  • how to word notices where legal professional privilege may be relevant, see CH22250,
  • what to bear in mind when testing legal advice privilege, see CH22252, and
  • how disputes over legal professional privilege are resolved, see CH22254.

FA08/SCH36 (23)