Taxes Management Act 1970 Schedule 1AA paragraph 4

Obligations of person given notice of application

Schedule 1AA paragraph 4 sets out the obligations imposed on a person who has been notified that HMRC intends to apply for a court order requiring the delivery of documents under section 20BA, including restrictions on destroying documents and disclosing information about the investigation.

• A person notified of an intended application must not conceal, destroy, alter or dispose of any relevant documents, and must not disclose information likely to prejudice the tax offence investigation
• The restriction on dealing with documents is lifted if the judicial authority or an HMRC officer gives permission, or once the application has been dismissed, abandoned or complied with
• A professional legal adviser may still share information with their client for the purpose of giving legal advice, or with any person in connection with legal proceedings, unless the disclosure is intended to further a criminal purpose
• A person who breaches these obligations may be treated as though they had failed to comply with a court order under section 20BA, exposing them to the same penalties and enforcement measures