There are various restrictions on what information and documents can be required by a taxpayer notice. It cannot require the taxpayer to provide for inspection:-
- documents that are not in the taxpayer’s possession or power
- documents relating to a pending appeal
- journalistic material
- personal records or information from personal records (as defined in S. 13 of the Police and Criminal Evidence Act 1984)
- documents more than six years old at the date of the notice, unless approved by an Authorised Officer
- privileged information or the privileged part of a document.
Normally a statutory auditor cannot be required to produce their audit papers or a tax adviser their advice papers.
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