CH182860 - Dishonest tax agents: file access notice: documents and information that cannot be requested: journalistic material

We cannot require a person to produce 鈥榡ournalistic material鈥� or provide information from journalistic material.

鈥楯ournalistic material鈥� is fairly self-explanatory and excuses an investigative journalist from disclosing source material.

鈥楯ournalistic material鈥� is defined in Section 12 of the Police and Criminal Evidence Act 1984. It means material acquired or created for the purposes of journalism.

Material is journalistic material only if it is

  • in the possession of a person who acquired or created it for the purposes of journalism, that is a journalist, or
  • unsolicited material sent to a person with the intention of it being used for journalism.

Material is either journalistic or it is not. There is no partial access to journalistic material such as there is to 鈥榩ersonal records鈥�, see CH182820.

FA12/SCH38/PARA15