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HMRC internal manual

Compliance Handbook

How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given in correspondence: specimen letter

Thank you for your letter dated xxx and your list of documents that you claim are privileged.

I do not think the following documents [and/or information] are privileged for the following reasons.

[list the documents and/or information you consider are not privileged and say why you take that view]

Please let me have the documents [and/or information] within 30 days of the date of this letter.

If you disagree with my view that the documents [and/or information] are not privileged you can apply to the First-tier Tribunal to decide the matter. To apply you should write to

First-tier Tribunal - Tax
HM Courts & Tribunals Service
PO Box 14620
B16 6FR

You should send copies of the documents in dispute with your application. You can find further information about the tribunal on the Tribunals Service website at or you can phone them on 0121 450 6201.

You must apply to the Tribunal within a reasonable time. [I will contact you shortly to discuss this]. The latest you can apply to the Tribunal is by 5 pm 20 working days from the day you receive this letter.

The Tribunal will resolve this dispute by confirming whether and to what extent each item is, or is not, privileged. They will direct which part or parts of each item, if any, must be disclosed to me.

In the meantime you can continue to discuss the matter with me with a view to reaching an agreement on whether the documents [and/or information] are privileged.

If you do not apply to the Tribunal, you must send me the documents [and/or information] by [date] or you will be charged a £300 penalty for not complying with the information notice sent to you on [date].