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Chapter IHTM02021

Cited authorities 2 Cited in Related
Vincent
Published date20 March 2016
Record NumberIHTM02021
CourtHM Revenue & Customs

Information given to the Board of HMRC is strictly confidential.

You are under a legal obligation to safeguard the confidentiality of all official information. However, this duty should not prevent us from explaining to taxpayers or their agents the basis of our tax calculations (IHTM02066).

FA1989/S182 makes it an offence to disclose

  • any information
  • about any identifiable person
  • which you hold or have held
  • in the exercise of duties relating to tax

FA1989/S182 (5) prescribes circumstances in which you may disclose the information lawfully.

You can disclose information if:

  • it is made ‘with lawful authority’ (defined in FA1989/S182 (6)), or
  • it is made with the consent of the taxpayer concerned, or
  • the information has been lawfully made available to the public before the disclosure is made.

The way this legislation operates is set down in

  • the general rule on disclosure (IHTM02031)
  • ...

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