Taxes Consolidation Act 1997 section 901

Application to High Court: production of books, information, etc.

Section 901 enables an authorised Revenue officer to apply to a High Court judge for an order compelling a person to produce books, records, or other documents and to furnish information relevant to that person's tax liability.

• An authorised officer may apply to a High Court judge for an order requiring a person to deliver or make available books, records, and documents, and to provide information, explanations, and particulars relevant to their tax liability.
• The judge may grant the order, subject to any conditions the judge considers appropriate, where satisfied that there are reasonable grounds for the application.
• The order cannot compel disclosure of legally privileged information, confidential medical information, or confidential professional advice given to a client (unless the advice was part of a dishonest, fraudulent, or criminal purpose).
• The person must provide reasonable assistance with electronically stored records, and the authorised officer may make copies or extracts from any books, records, or documents produced.