HMRC opened an enquiry into a doctor’s tax return for 2010/11, and requested information and documents to check the self-employment figures in the return. Prior to a subsequent meeting with HMRC, the taxpayer discovered an error in her tax return. A cash recording error resulted in some cash income from private patients being omitted from the return.
The taxpayer made HMRC aware of this error. HMRC requested further information and documents, including the taxpayer’s business appointment diaries. The taxpayer pointed out that the diaries contained confidential patient information. HMRC issued an information notice (under FA 2008, Sch 36, para 1) requiring the business appointment diaries to be produced, on the basis that they would help HMRC to check the taxpayer’s income and expenditure. The taxpayer appealed.
The First-tier Tribunal (FTT) found (among other things) that the diaries contained clinical and
