Inland Revenue inspectors have legal powers to obtain documents under the Finance Act 2008. They must give written notice of any information or documents necessary to check a taxpayer's position.
However, you still need to be satisfied that such information is reasonably required, and there are limits to the medical information that should be disclosed - so seek specific advice from the DDU.
You can find further advice on disclosing patient details to third parties in our quick guide.
This page was correct at publication on 04/03/2022. Any guidance is intended as general guidance for members only. If you are a member and need specific advice relating to your own circumstances, please contact one of our advisers.