Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter IDG40130

Document Cited authorities 4 Cited in Related
Vincent
Published date19 March 2016
Record NumberIDG40130

Unlawful disclosure of information is a criminal offence under Section 19 Commissioners for Revenue and Customs Act 2005 (CRCA). Unlawful disclosure occurs when HMRC information is disclosed in a way not in accordance with section 18 or section 20 CRCA (see IDG40120).

There will be many occasions where it will be beneficial to the department, or to others, to share information. However, you must ensure you have the lawful authority to do so.

Deliberately wrongful or negligent disclosure can lead to disciplinary action, which may lead to dismissal. It can also be a criminal offence, punishable on conviction by a fine, imprisonment of up to 2 years, or both.

This guidance sets out how to maintain customer confidentiality (see IDG30000) and in what circumstances you are allowed to share confidential information (see IDG40000). If you deal with confidential information you must yourself be familiar with the provisions of this guidance that might affect your work.

It is important to realise that...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT