SCHEDULES

SCHEDULE 36Information and inspection powers

Part 4Restrictions on powers

26Auditors and tax advisers: supplementary

1

Paragraphs 24(1) and 25(1) do not have effect in relation to—

a

information explaining any information or document which the person to whom the notice is given has, as tax accountant, assisted any client in preparing for, or delivering to, HMRC, or

b

a document which contains such information.

2

In the case of a notice given under paragraph 5, paragraphs 24(1) and 25(1) do not have effect in relation to—

a

any information giving the identity or address of a person to whom the notice relates or of a person who has acted on behalf of such a person, or

b

a document which contains such information.

3

Paragraphs 24(1) and 25(1) are not disapplied by sub-paragraph (1) or (2) if the information in question has already been provided, or a document containing the information in question has already been produced, to an officer of Revenue and Customs.