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HMRC internal manual

Inheritance Tax Manual

Third party information and the Data Protection Act 1998: introduction

The Data Protection Act (DPA) lays down strict rules on what information may be disclosed to other persons and when. It is a criminal offence for which you will be held personally responsible if you knowingly or recklessly, without the consent of the data controller ask for, or receive, information affected by the DPA to which you are not entitled.

Before asking for any third party information you must always assure yourself that you will not breach the DPA.