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Chapter NMWM16030

Document Cited authorities 3 Cited in Related
Vincent
Published date16 April 2016
Record NumberNMWM16030
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Relevant legislation

The legislation that applies to this page is as follows:

General

The ability to disclose HM Revenue & Customs (NMWM02030) information (NMWM16050) to anyone is restricted by the Commissioners for Revenue and Customs Act 2005. Only by acting in accordance with the provisions of that Act are you using HM Revenue & Customs information in a lawful way. Sharing information with anyone in a way that is not covered by that Act means you may personally be liable to departmental disciplinary action and also a criminal sanction (NMWM16105). The Commissioners for Revenue and Customs Act is the Act of Parliament that created HM Revenue & Customs in April 2005. The legislation applies to all HM Revenue & Customs officers, whether they were former Inland Revenue or former Customs and Excise staff. The Act replaces former legislation on information sharing between the two departments. It also applies to all information held by HM Revenue & Customs including information gathered prior to April 2005.

The Act sets out what use HM Revenue & Customs may make of its information and the specific circumstances when we may disclose that information.

Section 18 Commissioners for Revenue and Customs Act makes clear that you must...

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