Chapter IDG70100

Published date19 March 2016
Record NumberIDG70100
CourtHM Revenue & Customs
Contractors and consultants

People who do not work for HMRC but who work for businesses that provide any form of service to the department will make a declaration of confidentiality. This includes:

  • contractors, such as office cleaners or staff from companies providing IT services, and
  • consultants, who may be civil servants in other government departments or employees of external companies.

The declaration requires them to state that they understand their duty of confidentiality and will not disclose any information they receive in the execution of duties in relation to HMRC, except for the purposes of those duties or in accordance with the departmental instructions see IDG90600.

If a contractor makes any unauthorised disclosure of confidential information they will be subject to the department’s criminal sanction for breach of confidentiality, see IDG40130.

HMRC declaration of confidentiality (consultants & contractors) (PDF 51KB)

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Other visitors to HMRC offices

Students on ‘Work Experience Schemes’ may have access to confidential information at some time during their placement. They are therefore required to sign the declaration of confidentiality using the same form as contractors and consultants. It is important to explain the full significance of the declaration to them. See IDG70200 for the confidentiality issues surrounding students...

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