There are restrictions contained in Finance Act 2008, Sch. 36, Part 4 that prevent HMRC requiring the provision of professional legal advisers and clients. To avoid breaching these provisions, officers must refer to their Head Office cases where consider it appropriate to send a third party notice to a ‘relevant lawyer’.
A relevant lawyer includes:-
HMRC cannot insist that a relevant lawyer provides or makes available any documents covered by legal professional privilege without first obtaining the client’s consent.