Chapter IDG30250

Published date19 March 2016
Record NumberIDG30250

All disclosures of HMRC information must be lawful in accordance with the provisions of the CRCA, see IDG40100.

The Gender Recognition Act 2004 provides additional safeguards on confidentiality, as well as allowing transgender customers to legally acquire their chosen gender. You must be aware of these additional safeguards on confidentiality when dealing with trans-gender customers, or handling information about them.

The Act allows a trans-gender person to apply for a ‘gender recognition certificate’. The issuing of this certificate gives a person the legal rights and responsibilities of their acquired gender. HMRC is advised of this to enable the department to carry out its functions, such as NICs administration.

The Act provides that you must not disclose any ‘protected information’ regarding trans-gender customers to a third party unless the disclosure falls within a limited number of special exemptions. If you are considering a disclosure of...

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