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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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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.