Chapter IDG30420

Published date19 March 2016
Record NumberIDG30420
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Even when obtaining information from a third party, you must be careful of what information you disclose. By signalling that you have a business interest in an individual or business you are making a disclosure about them. In some circumstances disclosures of this type are permitted on the grounds that they are a disclosure for the purposes of HMRC’s functions (see IDG40400).

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