Tax Collection and Management (Wales) Act 2016 section 102

Protection for tax advisers and auditors

Section 102 protects tax advisers and statutory auditors from being compelled by WRA information notices to disclose privileged advisory communications or audit working papers, subject to certain exceptions.

• A tax adviser cannot be required to hand over information about, or documents consisting of, confidential communications made for the purpose of giving or obtaining tax advice.
• A statutory auditor cannot be required to provide information or documents created in connection with performing their audit functions under any enactment across the UK.
• These protections do not apply to information that explains documents a tax accountant helped a client prepare for or deliver to WRA, nor to identity or address details requested through an unidentified third party notice.
• If the protected information has already been provided to WRA, the protections are reinstated and WRA cannot use an information notice to require it again.

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