Finance Act 2026
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Change 1
186 Excepted information
(1) An information notice does not require a person to provide information that is not in the possession or power of that person. (2) An information notice does not require a person to provide— (a) information that relates to the conduct of a pending tax appeal or appeal against a decision under an anti-avoidance enactment; (b) personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records, except that a notice may require a person to produce a redacted version of a document omitting any information that would otherwise make it personal records; (c) journalistic material (as defined in section 13 of that Act) or information contained in such material; (d) information in respect of a which a claim to legal professional privilege or, (in Scotland) to confidentiality of communications as between a client and professional legal advisor, could be maintained by the person in legal proceedings. (3) An information notice does not require a person who has been appointed auditor for the purposes of an enactment to provide information held or created in connection with the performance of the person’s functions under the enactment, other than information that the recipient of the notice has assisted any client in preparing for, or delivering to, HMRC. (4) Subsection (3) does not apply in relation to— (a) a notice under section 182 (identification), or (b) identifying information (within the meaning given in section 182) required by a notice under section 181 in respect of— (i) the connected person to whom the notice relates, or (ii) a person who has acted on behalf of the connected person. (5) The Commissioners may by regulations make provision for the resolution by the tribunal of disputes as to whether any information falls within subsection (2)(d) (privilege). (6) Regulations under subsection (5) are to be made by statutory instrument and a statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of the House of Commons.
186 Excepted information
(1) An information notice does not require a person to provide information that is not in the possession or power of that person. (2) An information notice does not require a person to provide— (a) information that relates to the conduct of a pending tax appeal or appeal against a decision under an anti-avoidance enactment; (b) personal records (as defined in section 12 of the Police and Criminal Evidence Act 1984) or information contained in such records, except that a notice may require a person to produce a redacted version of a document omitting any information that would otherwise make it personal records; (c) journalistic material (as defined in section 13 of that Act) or information contained in such material; (d) information in respect of a which a claim to legal professional privilege or, (in Scotland) to confidentiality of communications as between a client and professional legal advisor, could be maintained by the person in legal proceedings. (3) An information notice does not require a person who has been appointed auditor for the purposes of an enactment to provide information held or created in connection with the performance of the person’s functions under the enactment, other than information that the recipient of the notice has assisted any client in preparing for, or delivering to, HMRC. (4) Subsection (3) does not apply in relation to— (a) a notice under section 182 (identification), or (b) identifying information (within the meaning given in section 182) required by a notice under section 181 in respect of— (i) the connected person to whom the notice relates, or (ii) a person who has acted on behalf of the connected person. (5) The Commissioners may by regulations make provision for the resolution by the tribunal of disputes as to whether any information falls within subsection (2)(d) (privilege). (6) Regulations under subsection (5) are to be made by statutory instrument and a statutory instrument containing regulations under subsection (5) is subject to annulment in pursuance of a resolution of the House of Commons.
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