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HMRC internal manual

Compliance Handbook

Dishonest tax agents: publishing details of tax agent dishonest conduct: Human Rights Act and Data Protection Act: overview

HMRC is satisfied that Schedule 38 to FA 2012 fully complies with the requirements of the Human Rights Act 1998 and the Data Protection Act 1998.

The Human Rights Act 1998 incorporates the provisions of the European Convention on Human Rights (ECHR) into UK law. Articles 6 and 8 of the Convention and Article 1 of the First Protocol safeguard a person’s rights in relation to their tax affairs.

  • Article 6 (the right to a fair trial) does not apply to publishing a person’s details because we cannot publish their details until all appeal rights and processes have been exhausted.
  • Article 8 (the right to respect for private and family life) does apply to publication, see CH186260.
  • Article 1 of the First Protocol entitles every natural or legal person to the peaceful enjoyment of their possessions. The protection of possessions does not however prevent HMRC from acting proportionately to enforce tax laws or obtain the payment of taxes or other contributions or penalties.

The Data Protection Act 1998 requires anyone who handles personal information to comply with a number of important principles. It also gives individuals rights over their personal information, see CH186280.