Regulation 3 Procedure where information notice is in dispute

(1)

This regulation applies where there is a dispute between HMRC^f1 and a recipient^f2 of an information notice^f3 as to whether any information is privileged information.

(2)

The recipient must serve on HMRC a list which—

(a)

specifies the information required under the information notice which is in dispute, and

(b)

includes a description of the information and its contents.

(3)

But a description is not required under paragraph (2)(b) where the recipient considers that providing the description would itself involve providing privileged information.

(4)

A list under paragraph (2) must be served on or before—

(a)

the date for providing information set out in the information notice, or

(b)

a later date agreed by HMRC, provided such date falls within the period of 20 working days beginning with the day after the date referred to in sub-paragraph (a).

(5)

HMRC must notify the recipient of any information on the list that HMRC considers is not privileged information.

(6)

Where information remains in dispute, the recipient must make an application to the tribunal^f4 to consider and resolve the dispute.

(7)

An application under paragraph (6) must—

(a)

be made within the period of 20 working days beginning with the day after the date of the notification given by HMRC under paragraph (5), and

(b)

include copies of the information which remains in dispute.

(8)

Where the requirements of this regulation are met, the recipient will be treated as having complied with the information notice, in relation to the information in dispute, until—

(a)

the tribunal decides the status of the information, or

(b)

an agreement has been reached under regulation 5.

(9)

A reference in paragraphs (2), (5) and (6) to a recipient includes a person acting on behalf of the recipient in relation to an information notice.

Annotations

Footnotes

f1: “HMRC” has the meaning given by section 206(1) of FA 2026.
f2: “Recipient” has the meaning given by section 206(1) of FA 2026.
f3: “Information notice” has the meaning given by section 206(1) of FA 2026.
f4: “Tribunal” has the meaning given by section 206(1) of FA 2026.