IDG40500 - 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.

1. IDG40510

   Introduction
2. IDG40520

   Circumstances where court request information
3. IDG40530

   Court orders
4. IDG40540

   Witness summonses and subpoenas (witness citation in Scotland)
5. IDG40541

   Disclosures to litigation friends
6. IDG40550

   Employment Tribunals
7. IDG40560

   Disclosure to coroners, immigration tribunals and HMRC tribunals : contents
8. IDG40570

   Requests for information without a formal court order or summons
9. IDG40580

   Court proceedings when HMRC has no direct involvement