Investigation work: confidentiality: statutory position
All SI staff are bound by the same rules of confidentiality as other members of HMRC. Detailed guidance on confidentiality is contained in the Information Disclosure Guidance and should be referred to as a matter of routine.
The Information Disclosure Guidance says:-
‘Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA) makes it clear that staff must not give (‘disclose’) HMRC information to anyone, unless given lawful authority to do so. This includes other government departments and their agencies, local authorities, the police, and any other public bodies, agents and members of the public.’