CH230100 - How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: introduction

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You cannot require a person to provide or produce information or documents which are covered by legal professional privilege. Technical guidance about legal professional privilege is at CH22240.

A person may claim that information or documents required by an information notice are protected by legal professional privilege. You may have reason to dispute the person’s claim. This guidance is about the processes put in place to resolve such disputes. The technical guidance on resolving disputes about legal professional privilege is at CH22260.

The processes in place to resolve these disputes are different depending on whether you give a notice


Decision Flow: Handling Legal Professional Privilege (LPP) Claims When an Information Notice Is Issued in Correspondence


This Decision Flow is designed to help determine the steps to take when an information notice is issued in correspondence.

This process is governed by the Information Notice: Resolution of Disputes as to Privileged Communications Regulations 2009 (SI 2009/1916)

Step 1 

The notice seeks the following: 

  • relevant documents
  • a list of those withheld on LPP grounds 

have you received a list of the documents for which LPP is claimed? 

  • if yes, go to step 2
  • if no, outcome: the person must serve HMRC with a list of documents in the information notice for which LPP is claimed within 20 working days of the date given in the notice if they wish to withhold on LPP grounds
  • if the list is not received, or not received within the time limit, follow usual procedures for charging penalties where an information notice has not been complied with (see CH26220 and CH26800+)
  • the information notice can be enforced in the normal way. The person can pursue the issue on appeal against the notice or any future penalties

Step 2 

Was it served within the time limit of 20 working days of the date given in the information notice?

  • if yes, go to step 3 
  • if no, outcome - The list must be served within 20 working days of the date given in the notice for providing information or producing documents
  • if list of documents not received, or not received within the time limit, follow usual procedures for charging penalties where an information notice has not been complied with, see CH26220 and CH26800+
  • information notice can be enforced in the normal way - the person can pursue the issue on appeal against the information notice or any future penalties

Step 3 

Do you agree that all the documents on the list are subject to LPP? 

  • if yes, outcome - inform person that you agree the documents are subject to LPP and need to be supplied
  • if no go to step 4 

Step 4 

Contact Central Policy, Tax Administration Advice (or Solicitors if already involved). This should be done urgently due to the 20 working day limit for notifying the person.

Does Central Policy (or Solicitors) advise that LPP applies? 

  • if yes, outcome - inform the person that you agree the documents are subject to LPP and need not be supplied
  • if no, go to step 5 

Step 5 

Notify the person of the documents you consider are not subject to LPP using the letter in CH230240.
They must receive this within 20 working days of HMRC receiving their list.

After 30 working days, check if you have notice from the tribunal that the person has made an application

  • if yes, outcome - the tribunal will resolve whether the documents are subject to LPP 
  • if no, outcome - write to the person stating:
    • documents not received
    • you do not agree LPP applies 
    • you are not aware of any tribunal application
    • therefore, you are charging a penalty for not complying with the information notice 

If the list is not received within the time limit, follow usual penalty procedures (see CH26220 and CH26800+). The information notice can be enforced in the normal way. The person can appeal against the notice or penalties.

Legal Professional Privilege (LPP) Claims: Important Information 

These processes for resolving disputes about documents claimed to be privileged do not apply to those documents included in your notice that are not in dispute; they must be provided to you within the time allowed by the notice.

You may receive a claim from the taxpayer, third party or person acting on their behalf. In the context of this guidance, ‘person’ refers to all of these parties to a dispute.

There are important deadlines that neither you nor the person should miss.