SolvedCH177210 | Sanctionable conduct by tax advisers: file access notice: documents and information that cannot be requested: privileged communications
From HM Revenue & Customs · Compliance Handbook
We cannot require a person
to provide privileged information, or
to produce the privileged part of a document.
Information is privileged if a claim to legal professional privilege or, in Scotland confidentiality of communications, could be maintained in legal proceedings.
This is a complex area of the law but, broadly speaking, privilege attaches to
documents containing confidential communications between lawyer and client for the purpose of obtaining or giving legal advice, and
documents produced for the purpose of contemplated or actual litigation.
Documents may contain some information that is privileged and some that is not. Where a person does not wish to produce that part of a document that is privileged, they can produce a copy of the part that is not protected. The original document must be made available for us to inspect if we need to. The protected parts may be kept covered up at this inspection.
Where any claim for legal professional privilege is made (or any other matter relating to legal professional privilege arises) a report should be made to , before any further action is taken.
Regulations made under paragraph 23 of Schedule 36 to FA 2008, which concern resolving disputes regarding privileged communications, also apply to disputes regarding legal privilege under these provisions.