The main guidance on the Human Rights Act can be found in the Compliance Handbook at CH300000+ for penalties and CH21300+ for information powers.

The guidance on this page is a summary of the main guidance and focuses on how it should be applied during direct tax enquiries.

What two fundamental rights must I always consider during an enquiry?

There are two basic human rights that you must be aware of when you carry out an enquiry.

These are

the right to a fair trial, under Article 6 of the European Convention on Human Rights, and

the right to privacy, under Article 8 of the European Convention on Human Rights.

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