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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Information Powers: TMA70/S20: Definitions: Personal Records or Journalistic Material


‘Personal records’ and ’journalistic material’ are excluded from the documents or particulars that can be required by a section 20 notice. These terms are given definitions from the Police and Criminal Evidence Act 1984.

‘Personal records’ is a more limited term than it sounds and means broadly material relating to an individual’s physical or mental welfare.

‘Journalistic material’ is fairly self-explanatory and would prevent you requiring an investigative journalist to disclose source material.

If any objection to a proposed or issued section 20 notice is based on this provision you should seek advice from contact link.