Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Information Disclosure Guide

Sharing information outside of HMRC: lawful disclosure: court orders

HMRC can disclose information with courts and court services where there is a legal basis on which to do so. It is important to deal with requests for this information quickly. Please see IDG40500 to establish if there is a legal basis for disclosure and for explanations as to why it is not always possible to disclose requested information.