#2026/560Anti-avoidance information notice privilege dispute rules
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
The regulations set out how taxpayers and advisers must handle disputes with HMRC over whether information requested in an anti-avoidance information notice is protected by privilege. If the recipient believes some requested material is privileged, they must give HMRC a list identifying the disputed information by the deadline in the notice, or by a later agreed date within 20 working days. If HMRC disagrees, the recipient must apply to the tribunal within 20 working days and provide copies of the disputed material. While the process is followed, the recipient is treated as complying with the notice for the disputed information until the tribunal decides or the parties agree.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Creates a formal process for disputing whether information requested by HMRC is privileged
- Requires recipients to list and describe disputed information by the notice deadline or an agreed later date within 20 working days
- Requires unresolved privilege disputes to be referred to the tribunal within 20 working days after HMRC’s notification
Obligations
What this law requires
If a recipient of an anti-avoidance information notice disputes whether requested information is privileged, the recipient must serve HMRC with a list specifying the disputed information and describing the information and its contents, unless giving the description would itself disclose privileged information.
HMRC must notify the recipient of any information on the recipient’s privilege-dispute list that HMRC considers is not privileged information.
Where information remains disputed after HMRC’s notification, the recipient must apply to the tribunal to consider and resolve the privilege dispute.
A tribunal application to resolve a privilege dispute must include copies of the information that remains in dispute.