Chapter NMWM16130

Published date16 April 2016
Record NumberNMWM16130
CourtHM Revenue & Customs

The Data Protection Act (NMWM16110) does not itself provide a legal gateway for the disclosure of information.

Third Party Requests

If a third party (that is, not the customer and not HM Revenue & Customs) (NMWM02030) makes a request for confidential information solely citing the Data Protection Act, we must refuse them (NMWM16160). You should explain that HM Revenue & Customs may only disclose information if it is allowed by the Commissioners for Revenue and Customs, as well as the Data Protection Act (NMWM16110).

The Data Protection Act does provide a number of exemptions from some of the 8 Principles. This means, so long as our disclosure is allowed by the Commissioners for Revenue and Customs Act, the exemptions enable the officers of HM Revenue & Customs to make disclosures of some personal data in specified circumstances. These exemptions relate to specific...

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