Disclosure of information: introduction
The legislation that applies to this page is as follows:
- Commissioners for Revenue and Customs Act 2005, section 18
Section 18 of the Commissioners for Revenue and Customs Act 2005 makes it clear that HM Revenue & Customs information (NMWM16050) must not be disclosed to anyone, unless there is lawful authority to do so. This includes disclosure of information to other Government departments and their agencies (NMWM16070), local authorities (NMWM16070), the police (NMWM16220), other public bodies (NMWM16070), members of the public (NMWM16370) and their agents (NMWM16360).
HM Revenue & Customs staff are bound by a duty of confidentiality (NMWM16020).
Information may only be disclosed in specified circumstances:
- under legal gateways (NMWM16070);
- in the public interest (NMWM16100);
- in pursuance of a Court Order
- for the purposes of civil proceedings
- for the purposes of a criminal investigation or criminal proceeding
- for the purposes of a function of HMRC
- under the Data Protection Act (NMWM16110);
- under Freedom of Information (NMWM16170);
- under the Human Rights Act (NMWM16190);
- to certain authorities and individuals (NMWM16210) onwards.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) NMWM02030(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Always consult your line manager if you are in any doubt about whether information can be disclosed.