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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: rules that apply to all notices: relevant lawyers

Before you start along the process of sending an information notice to a relevant lawyer you must submit the file, with a brief report on TAA1, and including a draft schedule of information and documents proposed, to (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Similarly, make a report to (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  before taking any steps to issue an information notice to a person other than a relevant lawyer for information and documents relevant to the liability of a relevant lawyer. This is not required by the law but has been introduced to avoid inappropriate requests for information which may be covered by the restrictions in FA08/Sch36/Para18-28, see CH22000.

A relevant lawyer is any one of the following:

  • a barrister
  • a lawyer
  • an advocate (that is, a member of the Faculty of Advocates in Scotland)
  • a solicitor
  • a registered foreign lawyer or a European lawyer
  • any other legal representative, communications with whom may be the subject of a claim to professional privilege in accordance with section 190, Legal Services Act 2007 (such as a licensed conveyancer, a trade mark or patents attorney, a legal executive or a law costs draftsman).

A relevant lawyer is not obliged to deliver or make available, without the client’s consent, documents which are covered by legal professional privilege, see CH22240.