Taxes Management Act 1970 schedule 1AA paragraph 5

Exception of items subject to legal privilege

Paragraph 5 of schedule 1AA protects legally privileged material from HMRC's power under section 20BA to obtain orders for the delivery of documents.

• HMRC's power to order delivery of documents does not extend to items covered by legal professional privilege
• Legal privilege covers confidential communications between a legal adviser and their client made for the purpose of giving or receiving legal advice
• It also covers communications and related documents created in connection with, or in anticipation of, legal proceedings, provided they are held by someone entitled to possess them
• The protection does not apply if the items are held with the intention of furthering a criminal purpose