Sharing documents is permitted

In 2014 HMRC began an investigation into agents’ fees at Newcastle FC. In 2017 the Leeds crown court granted HMRC warrants to enter and search the club’s premises in Newcastle upon Tyne. Officers seized both hard copy and digital records. In 2021 HMRC closed the criminal investigation but said its enquiries indicated serious non-compliance by the club and referred the matter to other colleagues in the fraud investigation service. HMRC returned all hard copy material seized but retained digital copies of material it considered relevant to the alleged tax irregularity to share with the team responsible for the civil investigations (Commissioners for Revenue and Customs Act (CRCA) 2005 s 17).

The taxpayer applied to have the digital material returned. In essence it argued that under Police and Criminal Evidence Act (PCEA) 1984 s 22 HMRC was obliged by law to return...