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HMRC internal manual

Information Disclosure Guide

From
HM Revenue & Customs
Updated
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Information disclosure Gateways with other government departments: Department for Business, Skills and Innovation (BIS): information about a company’s VAT records

Which part of HMRC can disclose this information?

Only former C&E areas can make these disclosures.

The purpose for which information may be disclosed

To assist BIS in compiling and maintaining a central register of businesses; or for the purpose of any statistical survey conducted by BIS.

Information which can be disclosed

Information concerning VAT numbers and reference numbers for members of a group; names, trading styles and addresses of persons so registered or of members of groups and status and trade classifications of businesses; or actual or estimated value of supplies.

Procedure to follow

Only those staff who work in the relevant business areas may make the disclosure, in compliance with the other provisions of this guidance. Please ask your manager if you are unsure whether you work in the relevant business area. A full audit trail of the disclosure must be kept.

Legislation which allows disclosure

Section 91 VAT Act 1994

Devolved administrations

This guidance applies to the whole of the United Kingdom.

Further guidance

If you receive a request for information and are unsure how to proceed, please contact your Data Guardian for advice.