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

HMRC internal manual

Information Disclosure Guide

Sharing information outside of HMRC: sharing information with courts, tribunals and HMRC appeals: contents

This chapter outlines what to do and how to respond to formal and informal request for information from the courts and court services. Here you will find details of why it is important to deal with requests quickly and efficiently and why it is not always possible to provide information.