The Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026

Published: Fri 29th May 26

These Regulations, enacted under the Finance Act 2026, establish the specific procedural steps for resolving disputes between His Majesty's Revenue and Customs (HMRC) and a recipient regarding whether information requested via an anti-avoidance information notice qualifies as 'privileged information'.

The procedure requires the recipient to serve a list of disputed items to HMRC, and if the disagreement persists, apply to the relevant tribunal within 20 working days for a final determination, treating the recipient as compliant on the disputed items until the tribunal decides or an agreement is reached.

Arguments For

Ensures a formal, defined process exists for challenging HMRC's claim that requested information is not privileged, upholding legal rights.
Provides certainty to recipients by establishing strict timelines and procedures for escalating privilege disputes to a tribunal for impartial review.
Prevents enforcement action on disputed information until the tribunal has ruled or an agreement is reached, protecting recipients during the dispute period.
Defines 'working day' to streamline procedural timelines based on standard business operations, ensuring efficiency.

Arguments Against

The requirement for the recipient to serve a list specifying the disputed information (Regulation 3(2)) might indirectly reveal the privileged nature of the information, even when attempting to withhold details (Regulation 3(3)).
The process mandates including copies of the information in dispute when applying to the tribunal (Regulation 3(7)(b)), which could force exposure of sensitive material to the tribunal process.
Placing the initial burden on the recipient to formally dispute and prepare detailed applications for the tribunal adds administrative complexity and cost to compliance challenges.

STATUTORY INSTRUMENTS

2026 No. 560

TAXES

The Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026

| Made - - - - Laid before the House of | 27th May 2026 | |-----------------------------------------|-----------------| | Commons - - - | 29th May 2026 | | Coming into force - | 19th June 2026 |

This establishes the legislative instrument as Statutory Instrument 2026 No. 560, title The Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026, under the category of Taxes.

It also notes the dates it was made (May 27, 2026), laid before the House of Commons (May 29, 2026), and when it came into force (June 19, 2026).

The Commissioners for His Majesty's Revenue and Customs make these Regulations in exercise of the power conferred by section 186(5) of the Finance Act 2026( 1 ).

The Commissioners for HMRC formally created these Regulations by utilizing the specific legal authority granted to them under section 186(5) of the Finance Act 2026.

Citation and commencement

-(1) These Regulations may be cited as the Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026.

(2) These Regulations come into force on 19th June 2026.

Regulation 1 determines the official title for citing these Regulations.

It also confirms the date when the Regulations officially became effective law, which is June 19, 2026.

Interpretation

In these Regulations-

'privileged information' means information( 2 ) which falls within section 186(2)(d) of the Finance Act 2026 (excepted information: privilege);

'working day' means any day other than-

(a) a Saturday or Sunday, or
(b) a day that is a bank holiday in any part of the United Kingdom under the Banking and Financial Dealings Act 1971( 3 ).

Regulation 2 defines key terms used throughout the document. 'Privileged information' refers specifically to information classified as excepted due to privilege under section 186(2)(d) of the Finance Act 2026.

A 'working day' is defined as any day that is not a weekend day (Saturday or Sunday) or a recognized bank holiday within the UK under the Banking and Financial Dealings Act 1971.

Procedure where information notice is in dispute

-(1) This regulation applies where there is a dispute between HMRC( 4 ) and a recipient( 5 ) of an information notice( 6 ) as to whether any information is privileged information.

(2) The recipient must serve on HMRC a list which-

(a) specifies the information required under the information notice which is in dispute, and
(b) includes a description of the information and its contents.

(3) But a description is not required under paragraph (2)(b) where the recipient considers that providing the description would itself involve providing privileged information.

(4) A list under paragraph (2) must be served on or before-

(a) the date for providing information set out in the information notice, or
(b) a later date agreed by HMRC, provided such date falls within the period of 20 working days beginning with the day after the date referred to in sub-paragraph (a).

(5) HMRC must notify the recipient of any information on the list that HMRC considers is not privileged information.

(6) Where information remains in dispute, the recipient must make an application to the tribunal( 7 ) to consider and resolve the dispute.

(7) An application under paragraph (6) must-

(a) be made within the period of 20 working days beginning with the day after the date of the notification given by HMRC under paragraph (5), and
(b) include copies of the information which remains in dispute.

(8) Where the requirements of this regulation are met, the recipient will be treated as having complied with the information notice, in relation to the information in dispute, until-

(a) the tribunal decides the status of the information, or
(b) an agreement has been reached under regulation 5.

(9) A reference in paragraphs (2), (5) and (6) to a recipient includes a person acting on behalf of the recipient in relation to an information notice.

Regulation 3 sets out the required steps when a dispute arises between HMRC and an information notice recipient about whether requested information is privileged.

The recipient must first serve HMRC with a list detailing the disputed information and provide a description of its contents, unless the description itself would reveal privileged material.

This list must be provided by the original deadline or a mutually agreed later date, if that extension is within 20 working days past the original deadline.

If HMRC challenges the recipient's assessment, HMRC informs the recipient.

If the dispute continues, the recipient must apply to the tribunal within 20 working days of receiving HMRC's notification, and this application must include copies of the disputed information.

Compliance with an information notice is suspended for the disputed information until the tribunal rules or an agreement is reached under the next regulation.

Resolution of disputes by the tribunal

Where an application is made to the tribunal under regulation 3(6), the tribunal may resolve the dispute by confirming whether and to what extent the information in dispute is, or is not, privileged information.

If the recipient applies to the tribunal following an unresolved dispute, the tribunal has the authority to examine the information and formally decide its legal status, confirming if it is privileged or not, and to what degree.

Resolution of disputes by agreement

A dispute falling within regulation 3 may be resolved at any time by HMRC and the recipient reaching an agreement in writing.

Regardless of the procedural stage, HMRC and the recipient retain the ability to settle any dispute concerning privileged information by formally documenting a written agreement at any point.

27th May 2026

Jonathan Athow Myrtle Lloyd Two of the Commissioners for His Majesty's Revenue and Customs

This section certifies the document, indicating it was signed on May 27, 2026, by Jonathan Athow and Myrtle Lloyd, acting as two Commissioners for HMRC.

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make provision for the resolution by the tribunal of disputes as to whether any information requested by His Majesty's Revenue and Customs in an information notice, issued under sections 179 to 183 of the Finance Act 2026 (c. 11), is privileged. These Regulations set out the procedure to be followed where the information requested is in dispute and for resolution of such disputes by agreement or the tribunal.

A Tax Information and Impact Note covering this instrument was published on 26th November 2025 alongside the Budget and is available on the website at https://www.gov.uk/government/collections/ tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

The Explanatory Note clarifies that the purpose of the Regulations is to establish the formal process, including tribunal resolution or agreement, for determining the privilege status of information requested by HMRC under specific sections (179 to 183) of the Finance Act 2026.

It also directs readers to the related Tax Information and Impact Note published earlier for details on the economic effects of this legislation.

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