Sharing information outside of HMRC: legal obligations: General
The Act that established HMRC made provision for the conduct of staff in relation to confidentiality.
Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA) makes it clear that you must not give (‘disclose’) HMRC information to anyone, unless you have lawful authority to do so. This includes other government departments and their agencies, local authorities, the police or any other public bodies.
See IDG40300 for the circumstances in which information may be disclosed outside HMRC.
There are criminal and other sanctions for those who disclose information when there is not lawful authority to do so. See IDG40100.
All new staff must sign a declaration of confidentiality upon entering the department, as stipulated in section 3 CRCA. This will be provided in the Manager’s Induction Pack. A copy can also be found at IDG80400.