Taxes Consolidation Act 1997 section 902A

Application to High Court: information from third party

Section 902A empowers an authorised officer to apply to the High Court for an order compelling a third party (other than a financial institution) to produce documents or information relevant to a taxpayer's tax liability.

• An authorised officer may seek a High Court order requiring a third party to deliver books, records or documents, or to furnish information, explanations and particulars relevant to a taxpayer's liability, where the taxpayer may be a named individual, an unknown person, or an unidentified group of persons.
• Before applying to the court, the authorised officer must obtain the written consent of a Revenue Commissioner and must be satisfied that there are reasonable grounds for suspecting non-compliance, that such non-compliance is likely to cause serious prejudice to the proper assessment or collection of tax, and that the information sought is relevant to that assessment or collection.
• The authorised officer may request the judge to attach a non-disclosure condition to the order, preventing any person from revealing the existence or details of the order, but only where there are reasonable grounds to suspect that disclosure would seriously prejudice the proper assessment or collection of tax.
• The section preserves legal professional privilege, confidential medical information and confidential professional advice given to a client, except where such advice was given as part of a dishonest, fraudulent or criminal purpose.