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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Sharing Information outside of HMRC: sharing information with courts, tribunals and HMRC appeals: disclosure based on non-Binding Orders: HMRC tribunals

Customers may have a right to appeal against the department’s decisions at a Tribunal.

At a tribunal the department must disclose certain information it holds relating to a case. This information may be about the person who is disputing the case, or it may be about a third party such as a spouse or partner.

Section 18 Commissioners for Revenue and Customs Act 2005 (see IDG40120) permits the department to disclose any information so long as it is made for the purpose of a function of HMRC (see IDG40400). Assessing the right amount of tax to be paid is a function of HMRC, and therefore we are able to disclose information in tribunals.

In accordance with the Data Protection Act 1998 and the Human Rights Act 1998 any disclosure should be relevant and proportionate to what the disclosure is intended to achieve. In basic terms, we should therefore only disclose the minimum information required to undertake our functions.

For more guidance on tribunals work, please refer to the Appeals, Reviews, Tribunals Guide (ARTG).