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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: liaison: confidentiality and exchange of information

The normal rules of confidentiality are set out in The Guide - to working in HM Revenue & Customs (HRLG3.2.5). These rules must be observed strictly with regard to:

  • information obtained during a compliance check, and
  • confidential official instructions issued for use within the Department.

The rules apply to contacts with

  • other Government Departments
  • the public, or
  • any third party.

All employees of HM Revenue & Customs are under a very strict legal duty to maintain the confidentiality of information held about its customers. All HMRC staff are bound by the provisions of the Official Secrets Act 1989 and the Commissioners for Revenue and Customs Act 2005.

S18 of the CRCA also makes it clear you must not give (‘disclose’) HMRC information to anyone unless you have the lawful authority to do so - this includes other Government Departments & their Agencies, local authorities, police, any other public bodies, agents and members of the public.

Refer to Information Disclosure Guide (IDG) for more information. There is a Quick reference Guide at IDG20000.

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