SolvedARTG7591 | Applications to the tribunal: Dispute over privileged communication - information notice given in correspondence
From HM Revenue & Customs · Appeals reviews and tribunals guidance
| Action by Person | Action by HMRC | Time limit for action |
|---|---|---|
| Give HMRC a list of disputed documents required by the information notice, with a description of the nature and content of the document * | Within 20 working days of the date document(s) / information was required by the information notice | |
| Notify the person who gave the list, of any documents we require that we think are not privileged. | Within 20 working days of receiving the list from the person | |
| Apply to the tribunal, see ARTG7550, to decide the matter, including copies of disputed documents with the application. | Within 20 working days of the date HMRC notified them of the documents we think are not privileged. |
*If the description itself would cause a dispute over privilege the description may be omitted.