Request for data by HMRC

What does Help Sheet D assist with?

Handling data requests from HMRC

What are informal requests?

Casual inquiries

What should a member do where an informal request is directed to a client?

Advise them on advantages of complying

What should a member do where they receive an informal request

They can only disclose with clients permission, advise the cliet on if it within their best interests to comply

What should a member do where they receive a formal request

They can override usual duty of confidentiality but they should not provide any documents beyond the scope of the request

Can a member discuss a formal request with a client?

Only if the request does not legally prevent them from doing so

What should a client do where they receive a formal request

seek specialist advice

What does schedule 36 of the FA 2008 outline?

HMRC’s powers in requesting data

What is privileged data?

Info protected from disclosure, preserving confidentiality

What is legal advice privilege?

Protects comm between client and their lawyer

What is litigation advice privilege?

Safeguards comm and docs created for the purpose of pending or ongoing litigation

What is quasi privilege?

limited protection that applies to certain comm between a tax payer and their advisors

What does Help Sheet E help with?

Outlines PCRT expectations for Members conduct when managing their personal tax affairs