IDG30440 - Confidentiality when dealing with the customer: disclosure to agents, representatives and third parties: working with MPs

Written Enquiries from MPs

Customers sometimes write to their MPs raising issues about their tax affairs or other dealings with HMRC.

As a general rule you must not disclose customer information to a third party without the specific written consent of the customer (see IDG30210). However, a customer may ask their elected representative (whether MP, MEP etc.) for help when they have been unable to satisfactorily sort out a problem with HMRC.

If an MP writes on behalf of their constituent you can assume that by involving their MP the customer has, by implication, given consent for you to disclose confidential information that concerns the enquiry when you reply to the MP. This is called implied consent which in these specific circumstances is allowed by Data Protection Legislation (including the General Data Protection Regulation (GDPR) and the Data Protection Act (DPA) 2018).

When disclosing information based on implied consent you can reasonably assume that the customer has consented to disclosure of information about the specific enquiry.

Under Data Protection Legislation you must ensure that the personal data disclosed is adequate, relevant and limited to what is necessary for the purpose of responding to the request from the MP. You cannot assume that the customer has consented to you disclosing information that does not concern the enquiry made. In addition, it will rarely be necessary to disclose all the information we have about a customer.

Special Category Customers

Specific provisions in the DPA 2018 apply when disclosure to elected representatives involves special category or criminal offence data.

Special category data is data identifying: race; ethnic origin; politics; religion; trade union membership; genetics; biometrics (where used for ID purposes); health; sex life; or sexual orientation.

Criminal offence data is personal data relating to criminal convictions and offences, or related security measures.

When disclosure involves special category or criminal offence data we have an additional responsibility to our customers to be satisfied that:

  • any disclosure of information is made in response to a request received by the MP from one of their constituents;
  • the information we disclose is relevant to the subject of the request made by the constituent; and
  • the information we disclose is necessary to enable the MP to respond to the request made by the constituent.

You must bear in mind that the customer’s implied consent does not give you authority to disclose to the MP information about other members of the constituent’s family.

The Gender Recognition Act also provides additional safeguards relating to transgender customers. Please see IDG 30250.

MPs seeking information about a third party

Implied consent is not relevant if the enquiry to the MP relates to another member of the constituents family.

Members of the family must be treated as individual customers in their own right. You must have their separate written consent before disclosing any information applicable to them.

When responding to an MP, you can accept the implied consent of the customer to disclose information about another person only if the other person:

  • is deceased and the customer is their personal representative (see also IDG30471),
  • has given specific written consent for the customer to act on their behalf (see IDG30210), or,
  • is incapable of managing their own affairs and a power of attorney has been granted to the customer (see IDG30430).

However, if it is clear that, for example, a husband and wife have jointly approached an MP about an issue common to them both, you can reasonably assume that they both have given implied consent for you to disclose information to the MP about their individual tax affairs.

Telephone enquiries received from MPs

MPs will occasionally telephone to make enquiries on behalf of their constituent. Historically this has tended to be mainly in connection with claims for tax credits but the following guidance applies equally to all parts of HMRC except TCO and CBO which have their own procedures for their MP ‘Hotline’.

Where an MP telephones for information regarding a constituent they should:

  • be advised that HMRC cannot legally disclose any information about a customer without evidence of that customer’s express consent, and
  • be asked to write, on their headed notepaper, to the office stating the name and address of their constituent, and the matter that they wish to discuss.

On receipt of the letter you can assume that the customer has, by implication, given consent for you to disclose relevant details to the MP.

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Further guidance

Please contact your Security Information Business Partner (SIBP).