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HMRC internal manual

PAYE Manual

Background: access to records: restrictions on use

You must only use the computer tracing facilities for your work and not to trace information for entertainment, personal or casual interests. You must only access a customer record where you have a clear and unambiguous reason for doing so. You must not access or attempt to access a customer record, including your own, held on HMRC databases

  • For curiosity
  • For any personal non-business related reason where there could be a conflict of interest, either real or perceived
  • To check the compliance status of a customer for personal reasons
  • That relates to you or your spouse, partner, family or friends

Computer records include the main business file(s) and records containing, for example, personal addresses.

HMRC Acceptable Use policy for ‘Electronic Communications and Data’ can be found on the Internal Governance site.