Chapter DMBM668050

Published date29 April 2016
Record NumberDMBM668050
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Inadmissible evidence

Information obtained from the judgment debtor under any form of compulsion is not admissible in evidence under a judgment summons, because of the possibility of self-incrimination. This restriction does not extend to information provided as a statutory obligation on the part of all taxpayers, such as on their tax returns.

If you have issued an order to obtain information from the judgment debtor, you must not issue a judgment summons afterwards using the information obtained at that hearing. You may still issue a judgment summons, but the evidence you provide in support of it must be drawn entirely from other sources.

Information held in the judgment debtor’s tax file and that has been provided in confidence by a third party as an informer or a covert human intelligence source (CHIS) should not be used as evidence, unless the amount at stake would justify such action and it is not possible to present evidence of means in any other way. If you feel that this course of action may be appropriate, you should refer the papers to...

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