Third party information and the Data Protection Act 1998: information you can ask for without falling foul of the non-disclosure provisions
You may ask for information, without falling foul of the non-disclosure provisions (IHTM09392) of the Data Protection Act 1998 (DPA), where
- the information is already in the public domain
- the information is available through a statutory information power (IHTM32191), for example IHTA84/S219.
- the taxpayer has supplied a mandate (IHTM09381) authorising disclosure by the third party
- you have no statutory power to require the information but the information relates to just one, named, individual already under enquiry and it is likely that non-disclosure of the information would lead to a loss of tax. (This arises from provisions under s.29(3) DPA 1998 where personal data is exempt from the non-disclosure provisions where the disclosure is for any of the crime and taxation purposes as defined in the Act.)
But, referring to the final bullet, you must remember that you have no automatic right to all the information. It must be data that, if disclosed, will assist with the crime and taxation purpose. If the third party refuses to give you the information where there is no statutory power to require it, you cannot insist that it is given to you.