Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

HMRC criminal investigation disclosure powers

29 March 2022 / Adam Craggs , Alice Kemp
Issue: 4834 / Categories: Comment & Analysis
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...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon