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Chapter IEIM510700

Document Cited authorities 1 Cited in Related
Vincent
Published date25 April 2016
Record NumberIEIM510700
IEIM510700: Exchange of tax rulings: Information not to be exchanged

Certain confidential information is not to be disclosed

No instrument for exchange of information permits the disclosure of:

  • A commercial, industrial or professional secret
  • A commercial process
  • Information whose disclosure would be contrary to public policy

If you think that disclosure of certain information would breach this requirement, you must tell JITSIC. If not, HMRC may inadvertently breach its duty of confidentiality. It is important that JITSIC, as Competent Authority for exchange, is involved in the decision over whether the information breaches the requirement.

JITSIC can and does redact information from documents before exchange. It is possible to redact parts of a document to withhold secret information, for example a secret formula, but still provide the whole document.

It is possible, but not likely, that the summary of information to be exchanged under the requirement of Action 5 will contain confidential information that may need to be redacted.

Certificates of residence

A certificate is a signed statement that the person is, to the best of...

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