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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.