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Chapter CH22242

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCH22242
CourtHM Revenue & Customs

Legal professional privilege is a common law principle and is included in the restrictions in using our information powers in FA08/SCH36.

You cannot use an information notice to require a person to provide legally privileged information or to produce the legally privileged part of a document.

Legal professional privilege is a complex subject and you must consider all of the guidance in CH22242 - CH22254.

You must make a report to Central Policy, Tax Administration Advice where the person or their representative claims that legal professional privilege applies and you wish to challenge the claim (unless Solicitors office are already involved in advising on your case).

You can also contact Central Policy, Tax Administration Advice where any other matter relating to legal professional privilege arises or where you...

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