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Chapter IDG40580

Cited in Related
Vincent
Published date19 March 2016
Record NumberIDG40580

HMRC staff are sometimes asked to provide information in connection with court proceedings for purposes other than the department’s functions. For example information held by us may be relevant to civil litigation between two former business partners.

When will this occur?

There are many examples of when this may occur. For example:

* a court may require HMRC information to corroborate information which HMRC has previously given to another Government Department, and will be used in evidence. (For example the Department for Work and Pensions and the Department of Trade and Industry often use information provided by HMRC when prosecuting.)
                * litigation between an agent and their present (or former) customer may require HMRC information
                * in corporate disputes the courts may ask HMRC to provide information to substantiate evidence provided by either of the parties
Procedure to follow

HMRC may only provide information to a court when issued with a court order, subpoena or witness summons which is...

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