ECSH110250 - Legal Professional Privilege
Source: gov.uk (2025-02-17)


Legal Professional Privilege, or LPP, is a common law and human right that confers enhanced protection to confidential communications between clients and their lawyers and, in certain circumstances, between lawyers, their clients, and third parties. It has two forms: legal advice privilege and litigation privilege.

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Legal advice privilege

Legal advice privilege only applies to advice received from a legal professional, such as a qualified solicitor, barrister or chartered legal executive who are subject to an appropriate regime of professional ethics and discipline. It does not apply to non-legal advice such as advice from accountants or tax advisers.

Litigation privilege

Litigation privilege applies to communications between the legal professional and their client that are created for the dominant purpose of contemplated litigation, or to documents that are created for this purpose. Litigation privilege can also apply to communications between a legal professional/their client and a third party for the same purpose.

Loss of privilege

Privilege can be lost through waiver. In order for LPP to be maintained, the information must remain confidential and not have been disclosed to third parties. If the information is not confidential, then it is not covered by LPP.

Relevant professional advisers – s.330 Proceeds of Crime Act 2002 (POCA)

The Proceeds of Crime Act 2002 (POCA) section 330(6) provides relevant professional advisers – including accountants, auditors, and tax advisers who are members of a professional body – with a defence for not disclosing knowledge or reasonable suspicion of money laundering to a nominated officer or the NCA when the information came to them in privileged circumstances (see section 330(10) for the meaning of privileged circumstances).

Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017)

Regulation 72 MLR 2017 is a statutory safeguard which specifically provides that a person cannot be required to provide information under regulations 66, 69, 70, 74A and 74B MLR 2017 if it attracts LPP.

Considerations when encountering LPP

If a person refuses to provide information or material on the basis that it attracts LPP, officers should immediately ask the person to set out their reasons for this in writing.

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Using regulation 66 and LPP

If the business will not provide any reason why they believe the information or material is subject to LPP, then the officer can consider issuing a regulation 66 MLR 2017 notice requesting a high-level summary of the LPP information. This will then enable the officer to consider if it is subject to LPP without compromising it. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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LPP material removed under regulations 69 & 70 MLR 2017

Regulation 72(4) MLR 2017 excludes the seizure of LPP material when a regulation 70 MLR 2017 warrant has been issued.

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