CH229200 - How to do a compliance check: Information Powers: Rules that apply to all Notices: Relevant lawyers

Where a taxpayer notice or third party notice needs to be sent to a relevant lawyer submit the file, with a brief report including a draft schedule of information and documents required, to Central Policy, Tax Administration Advice before any action (formal or informal) is taken. Similarly a report should be made before any steps are taken to issue a third party notice to a person other than a relevant lawyer for information and documents relevant to the liability of a relevant lawyer. This is not required by the law but has been introduced to avoid inappropriate requests for information which may be covered by the restrictions in part 4 of Schedule 36.

A relevant lawyer includes

• a barrister
• a lawyer
• an advocate (that is, a member of the Faculty of Advocates in Scotland)
• a solicitor
• a registered foreign lawyer or a European lawyer
• any other legal representative, communications with whom may be the subject of a claim to professional privilege in accordance with section 190, Legal Services Act 2007 (such as a licensed conveyancer, a trade mark or patents attorney, a legal executive or a law costs draftsman).

A relevant lawyer is not obliged to deliver or make available, without the client's consent, documents which are covered by legal professional privilege, see CH22240.