Guidance

Requesting HMRC data: guidance for public bodies

This guide explains how public bodies can request data from HMRC.

From:
HM Revenue & Customs
Published
15 December 2025

Documents

How to request data from HMRC

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Details

This page provides guidance for UK government departments, devolved governments, public bodies and local authorities on how to request data from HM Revenue and Customs (HMRC) for policy, operational, or analytical purposes.

It outlines the following:

  • what you need to know: clearly define your problem, check if the data is already available, consider potential costs, and plan your timing
  • what data HMRC has: HMRC holds information on direct and indirect taxes, benefits, and customs. The suitability of data depends on reporting methods and frequency
  • legal requirements: all data sharing must comply with the Commissioners of Revenue and Customs Act 2005, UK GDPR, and the Data Protection Act 2018
  • how to make a request: submit requests through HMRC’s Data Sharing Front Door team using the standard template. All data shares require appropriate legal gateways, memoranda of understanding (MOUs), and data protection assessments. The guide includes examples of well-constructed requests

This guidance is designed to help public bodies understand the process, legal context, and best practices for accessing HMRC data to support their work.

Updates to this page

Published 15 December 2025

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