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HMRC internal manual

Information Disclosure Guide

From
HM Revenue & Customs
Updated
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Confidentiality when dealing with the customer: disclosure to agents, representatives and third parties: missing persons

The department’s strict duty of confidentiality prevents you from disclosing the whereabouts of missing persons to third parties.

This includes forwarding letters, including from debt collection agencies, solicitors, the police or any other organisation. If a person contacts you asking you to forward a letter you must contact the sender and inform them that you cannot forward the letter (subject to the exception below).

One particular situation where this commonly occurs is requests from the Salvation Army’s Family Tracing Service. If a letter is received from the Salvation Army, contact Information Strategy (see IDG80100), who will provide advice.

The police can ask HMRC to supply certain information under the Anti-terrorism, Crime and Security Act 2001, see IDG50100.