SolvedCH177150 | Sanctionable conduct by tax advisers: file access notice: documents and information that cannot be requested: overview
From HM Revenue & Customs · Compliance Handbook
We cannot request certain documents and information using a file access notice.
We cannot request a document that
is not in the person’s possession or power, see
is over 20 years old, see or
is legally privileged, see
We also cannot request
documents containing information relating to a pending tax appeal, see
personal records, see or
journalistic material, see
The documents and information that cannot be requested are the same as those in Schedule 36 to FA 2008, see +, except that tax advice and auditors’ papers can be requested using a file access notice, and the rules for old documents are different.
In Case A circumstances (see ), we also cannot use a file access notice to request documents or information relating to clients in respect of whom we do not have reasonable grounds to suspect the tax adviser has engaged in sanctionable conduct.