HMRC internal manual

Compliance Handbook

CH22262 - Information & Inspection Powers: Conditions and safeguards: Restrictions: Tax advice: overview

Tax advice is rarely relevant to your examination of a tax position or tax liability and, in general, you will not need to ask to see it. However, it can be valuable in avoidance or suspected avoidance cases where you are looking at the purpose of a transaction(s) or the arrangements around it.

There are some restrictions on what you can ask for and you must consider your case carefully before using a notice to require such information or documents.

You must consider all guidance in this section (CH22262 - CH22274) before you ask for tax advice information but for specific guidance on

  • what tax advice is, see CH22264
  • your right to require depending on who gave the tax advice, see CH22266,
  • further conditions you must consider, see CH22268,
  • how to ask for tax advice, see CH22270,
  • approval for information notices including tax advice, see CH22272, and
  • who to send the notice to, see CH22274.