25: Help Sheet D Request for Data by HMRC

Question 1

Help Sheet D: HMRC requests

Is data allowed in an electronic format?

Answer 1

Yes

FYI “ documents in whatever form (including electronic) and other information”

Question 2

Help Sheet D: HMRC requests

What would a member do with an INFORMAL request for a FORMER client?

Answer 2

Refer it on to the former client

or

If authorised by the former client, refer the request to their current adviser

Question 3

Help Sheet D: HMRC requests

What would a member do with a FORMAL request to a FORMER client?

Answer 3

• Comply with the request

- Termination of business relation does not affect the member’s duty to comply

Question 4

Help Sheet D: HMRC requests

What would a member do with a FORMAL request to a client?

Answer 4

• Formal request OVERRIDES duty of confidentiality
• Failure to comply will result in civil or criminal PENALTIES
• If the member is not “legally precluded”, the member should COMMUNICATE with the client and keep them updated

Question 5

Help Sheet D: HMRC requests

What would a member do with an INFORMAL request to a client?

Answer 5

• Need authorisation from the client to respond
• No obligation to comply with request
• Where there is an oral enquiry, ask to be put in writing so you can disclose to client
• Act in client’s BEST INTEREST

Question 6

Help Sheet D: HMRC requests

What would a client do with an INFORMAL request to themselves?

Answer 6

• HMRC may decide to contact client directly from time to time
• Typically would contact member first and if they do not respond only then would they contact client directly

Question 7

Help Sheet D: HMRC requests

What would a client do with a FORMAL request?

Answer 7

• Member should seek specialist advice in regard to the request by HMRC (data validility)
• Member should inform client of the failure to disclose and consequences
• Member should inform client of a RIGHT OF APPEAL
• If the notice is legally effective, client must legally oblige

Question 8

Help sheet D: HMRC requests

What does Schedule 38 FA 2008 allow HMRC to do? (3)

Answer 8

• Request data within a specified time scale
• Allows them to inspect a client’s business premises
• Remove and/or copy data

Question 9

Help Sheet D: HMRC requests

What does Schedule 36 FA 2008 NOT allow you to do

Answer 9

Force entry on a client’s business premises

Question 10

What are the TWO types of legal privilege? Try to explain both (2)

Answer 10

1. Legal advice privilege
   - Legal privilege between client and legal adviser.
   - Only applies to those who are practising law
2. Litigation privilege
   - Covers data with the DOMINANT purpose of litigation