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Paragraph 10 I1C1C2

(1)

A file access notice may F1, subject to sub-paragraph (1A), require the provision of—

(a)

particular relevant documents specified in the notice, or

(b)

all relevant documents in the document-holder's possession or power.

F2(1A)

In a case falling within case A (see paragraph 7), a file access notice may only require the provision of relevant documents relating to clients of the tax adviser with respect to whom the authorised officer of Revenue and Customs mentioned in paragraph 7(2) has reasonable grounds to suspect the tax adviser is engaging in or has engaged in sanctionable conduct.

(1B)

In a case falling within Case A (see paragraph 7), a file access notice—

(a)

must identify the clients of the tax adviser (in relation to whom relevant documents are required to be provided), and

(b)

may identify those clients by reference to a class or description of clients.

(2)

F3In a case falling within Case B (see paragraph 7), a file access notice does not need to identify the clients of the tax F4adviser.

(3)

A file access notice addressed to anyone other than the tax F5adviser must name the tax adviser.

Annotations

Textual amendments

F1

Words in Sch. 38 para. 10(1) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 11(a)

F2

Sch. 38 para. 10(1A)(1B) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 11(b)

F3

Words in Sch. 38 para. 10(2) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 11(c)(i)

F4

Word in Sch. 38 para. 10(2) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 11(c)(ii)

F5

Word in Sch. 38 para. 10(3) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 11(d)

Modifications

C1

Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)

C2

Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)

Commencement

I1

Sch. 38 para. 10 in force at 1.4.2013 by S.I. 2013/279, art. 2

Notes on Schedule 38

Textual amendments

F1

Sch. 38 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 2

Modifications

C1

Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)

C2

Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)

C3

Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)

C4

Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41 (as amended (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 35)

Notes on Part 3

Textual amendments

F1

Word in Sch. 38 Pt. 3 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 7