RSTP2010 - Information notice restrictions: Review or appeal material

RSTPA guidance on the restrictions which apply to information notices regarding review or appeal material.

An information notice cannot require you to provide information (or a document containing information) relating to the conduct of a pending tax review or appeal.

Information, or a document containing information, that relates to the conduct of a pending review or appeal is a document that has been brought into existence as part of the preparation for the presentation of a tax review or appeal.

It does not cover information or documents which may be used in the course of carrying out the review or appeal (such as evidence) but which existed before the review or appeal process began.

RSTPA 2014 section 136

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