This part of GOV.UK is being rebuilt – find out what beta means

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: how the dispute is resolved

The tribunal will resolve the dispute by

  • confirming whether and to what extent the document is, or is not, privileged and
  • directing which part or parts of a document, if any, shall be disclosed.

Taking part in this process does not affect the person’s rights of appeal against the information notice you give. A person who follows these procedures will have complied with your notice in as far as it relates to the disputed documents. If a person does not follow the process you may have to enforce the notice, see CH26220.

You can resolve the dispute by agreement with the person at any time, whether in writing or otherwise. If the process is stopped any documents in your custody that have not been sent to the tribunal must be returned to the person.