Commentary

RCB/54/09 Regulations to resolve disputes about whether documents are covered by legal professional privilege

Part V16 Forms and other HMRC material

RCB/54/09 Regulations to resolve disputes about whether documents are covered by legal professional privilege

RCB/54/09 Regulations to resolve disputes about whether documents are covered by legal professional privilege

Revenue & Customs Brief, Issue 54. 18 August 2009

HM Revenue and Customs (HMRC) has published new regulations about whether information it has requested can be withheld due to legal professional privilege.

The regulations are in SI 2009/1916. The Information Notice: Resolution of Disputes as to Privileged Communications Regulations 2009, which became effective on 7 August 2009.

They apply where HMRC has given an information notice to a person and there is a dispute about whether the requested document can be withheld due to legal professional privilege. The aim is to provide a clear method to resolve these disputes.

HMRC will amend technical guidance and add new operational guidance to the Compliance Handbook in September 2009.

Meanwhile this Business Brief aims to give an overview of the new system.

Background

The new compliance

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