FAQ
Important: The FAQs below were written and published before the introduction of the SRA Handbook on 6 October 2011, and may refer to regulatory material that is no longer in effect. Although they may still be relevant, these FAQs have not yet been reviewed in light of the wide-ranging regulatory changes implemented on 6 October. They will be reviewed and updated (or archived) in due course.
I have received a request for information from HMRC about a former client. Should I provide them with this information in the absence of the client's consent?
Yes, if you are satisfied that
- HMRC is statutorily entitled to have access to that information;
- if the information is privileged, the statute overrides privilege; and
- all relevant conditions under the relevant legislation have been met.
A number of statutes empower government and other bodies to require any person to disclose documents and/or information. In the absence of the client's specific consent, you should ask under which statutory power the information is sought, consider the relevant provisions and consider whether privileged information is protected from disclosure. You should only provide such information as you are strictly required by law to disclose (rule 4 and guidance note 9).