Chapter NMWM16400

Published date16 April 2016
Record NumberNMWM16400
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Even when obtaining information from a third party, you must be careful of what information you disclose. By signalling that you have a business interest in the information about a certain person, you are making a disclosure about them. Disclosures of this type are permitted on the ground that they are a disclosure for the purposes of HM Revenue & Customs functions.

However, as with any disclosure you must only disclose that information which is...

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