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The skinny on production orders
Key points
- HMRC’s investigation powers can be found in legislation such as PACE 1984 SOCPA 2005 and POCA 2002.
- Practitioners must make sure to comply with the scope of the order: disclosing too little risks being found in contempt of court; disclosing too much is a breach of client confidentiality.
The powers of criminal investigators and HMRC in particular to compel the production of information are diverse. With a wide array of potential offences which may fall under the heading of ‘tax crimes’ pursuant to which HMRC may compel the production or disclosure of information the term ‘production order’ or ‘disclosure notice/order’ can refer to a number of different statutory regimes by which an individual or company can be compelled to provide information and/or documents relating to either the activities of itself or a third party.
HMRC’s powers
The most commonly encountered powers...
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