Journalistic Material

FA 2008, Sch. 38, para. 19 (1) (b) prevents HMRC from requiring the production of journalistic material as defined by the Police and Criminal Evidence Act 1984 Section 13 (PACE) or information contained in journalistic material.

The definition of journalistic material in the PACE 1984 is material acquired or created for the purpose of journalism. If, therefore, a journalist researches or publishes a story on tax evasion by a particular company, HMRC will not be able to require production of the journalist’s material to assist them with an enquiry into that company’s tax affairs.

To forward in the restriction in para. 19 (1) (b) the journalistic material must be either:-

  • In the power or possession of the journalist or
  • Unsolicited material sent to the journalist to be used for journalism.

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