IHTM09362 - How to use third party information: sources of information
You may receive third party information
- under our statutory information powers (IHTM32191)
- under a Double Taxation Convention (IHTM27161)
- in response to an informal request by HMRC
- from a named informer
- from an anonymous informer
- from another HMRC source (for example, where information has been received in connection with a separate enquiry).
You may disclose information obtained under our information powers (IHTM09363) or from a foreign tax authority (IHTM09364) under a Double Taxation Convention under certain circumstances.
But if the information is received informally from a non-statutory source (IHTM09365) then it is essential that you preserve the confidentiality of the third party.